Kristen McNeill Superintendent...Nevada Department of Taxation 1550 College Parkway, Suite 115 Carson City, NV 89706-7921 herewith submits the (TENTATIVE) --- (FINAL) budget for theWashoe

Nevada Department of Taxation1550 College Parkway, Suite 115Carson City, NV 89706-7921

herewith submits the (TENTATIVE) --- (FINAL) budget for the June 30, 2021

This budget contains 2 funds, including Debt Service, requiring property tax revenues totaling $

The property tax rates computed herein are based on preliminary data. If the final state computed revenue limitation permits, the tax rate will be increased by an amount not to exceed 1 If the final computation requires, the tax rate will be lowered.

This budget contains 15 governmental fund types with estimated expenditures of $ ,4 proprietary funds with estimated expenses of $ and __1__ fiduciary fund with estimated expenses

of $ 5,990,019 .

Copies of this budget have been filed for public record and inspection in the offices enumerated in NRS 354.596 (Local Government Budget and Finance Act).

CERTIFICATION APPROVED BY THE GOVERNING BOARD

I

certify that all applicable funds and financialoperations of this Local Government arelisted herein

Signed

Dated:

SCHEDULED PUBLIC HEARING:

Place:

Kristen McNeill

Washoe County School Districtfiscal year ending

189,782,358

926,816,876119,525,305

(Printed Name)

(Title)

05/18/20

Board Room, Administration Building

425 East Ninth Street, Reno, Nevada

Superintendent

Date and Time May 26, 2020, 4:00 pm Publication Date

425 East Ninth Street * P.O. Box 30425 * Reno, NV 89520-3425Phone (775) 348-0200 * (775) 348-0304 * www.washoeschools.net

Board of Trustees: Malena Raymond, President * Angela D. Taylor, Vice President * Andrew Caudill, Clerk* Jacqueline Calvert * Katy Simon Holland * Scott Kelley * Ellen Minetto * Kristen McNeill, Ed.D., Superintendent

FISCAL YEAR 2020-21

EXPLANATION OF FUNDS AND FUND BALANCES

GENERAL FUND - Accounts for all financial resources except those required to be accounted for in another fund. The fund receives property taxes and the fund balance is necessary to sustain operations and to hedge against economic uncertainties.

BUILDING AND SITES FUND - Accounts for the proceeds from sales of District property and the expenditures allowable with these proceeds. CAPITAL PROJECTS FUNDS - Accounts for all resources used for the construction of designated fixed assets by a governmental unit except those financed by proprietary or trust funds. SPECIAL REVENUE FUND - Accounts for specific revenue sources, other than special assessments, expendable trusts, or sources for major capital projects, which are restricted by law to expenditure for specified purposes. SPECIAL EDUCATION FUND- A Special Revenue Fund that accounts for transactions of the District relating to educational services provided to children with special needs. CLASS SIZE REDUCTION FUND - A Special Revenue Fund that accounts for resources used to achieve lower class-size ratio in first, second and third grades. DEBT SERVICE FUNDS - Accounts for the accumulation of resources for and the payment of principal or interest on any general long-term debt. The fund receives property taxes and the fund balance is maintained for meeting the subsequent year’s debt service requirements.

• INTERNAL SERVICE FUNDS - Accounts for the financing of goods or services furnished by a designated department or agency to governmental units within its own organization or to other departments or agencies on the basis of reimbursement for costs. These funds account for the group health & life insurance program, the property and casualty insurance program and the worker’s compensation insurance program of the Washoe County School District. The Net Positions for Health Insurance includes $34.3 million in restricted OPEB assets, held in trust.

• ENTERPRISE FUND - Accounts for the operations of business type activities. This fund accounts for the Nutrition Services program of the Washoe County School District. The negative Opening Net Position is due to the implementation of new accounting rules requiring the recognition of net pension liability.

• OPEB TRUST FUND – Accounts for fiduciary type activities. This fund accounts for other postemployment employee benefits related to retiree health and life insurance of the Washoe County School District.

Washoe County School District Final Budget Fiscal Year 2020-21 Funds and Fund Balance Explanation Page ii

INDEX

Form 1 Transmittal Letter.............................................................................................. Fund and Fund Balance Explanations............................................................... ii

Schedule B-1 Basic Support.................................................................................................... 1Schedule AA Revenue Summary............................................................................................ 2Schedule AA-1 Expenditure Summary...................................................................................... 3Schedule BB General Fund Revenue...................................................................................... 4 - 5Schedule BB-2 General Fund Expenditures.............................................................................. 6 - 11Schedule BB Building & Sites Fund Revenue....................................................................... 12 - 13Schedule BB-2 Building & Sites Fund Expenditures................................................................ 14Schedule BB Capital Projects- 2017C WC-1 G.O Bonds Fund Revenue............................... 15 - 16Schedule BB-2 Capital Projects- 2017C WC-1 G.O Bonds Fund Expenditures....................... 17 - 18Schedule BB Capital Projects- 2018 WC-1 G.O Bonds Fund Revenue................................. 19 - 20Schedule BB-2 Capital Projects- 2018 WC-1 G.O Bonds Fund Expenditures.......................... 21 - 22Schedule BB Capital Projects- 2019B WC-1 G.O Bonds Fund Revenue............................... 23 - 24Schedule BB-2 Capital Projects- 2019B WC-1 G.O Bonds Fund Expenditures....................... 25 - 26Schedule BB Capital Projects- 2020A WC-1 G.O Bonds Fund Revenue.............................. 27 - 28Schedule BB-2 Capital Projects- 2020A WC-1 G.O Bonds Fund Expenditures....................... 29 - 30Schedule BB Capital Projects- WC1 Sales Tax Revenue Fund Revenue............................... 31 - 32Schedule BB-2 Capital Projects- WC1 Sales Tax Revenue Fund Expenditures........................ 33 - 34Schedule BB Capital Projects- 2005 AB299 Indian Colony Fund Revenue........................... 35 - 36Schedule BB-2 Capital Projects- 2005 AB299 Indian Colony Fund Expenditures................... 37 - 38Schedule BB Capital Projects- 2011A Rollover Bonds Fund Revenue.................................. 39 - 40Schedule BB-2 Capital Projects- 2011A Rollover Bonds Fund Expenditures........................... 41 - 42Schedule BB Capital Projects- 2009B-RZEDB-Reno Fund Revenue.................................... 43 - 44Schedule BB-2 Capital Projects- 2009B-RZEDB-Reno Fund Expenditures............................. 45 - 46Schedule BB Capital Projects- 2009B-RZEDB-Washoe Co Fund Revenue.......................... 47 - 48Schedule BB-2 Capital Projects- 2009B-RZEDB-Washoe Co Fund Expenditures................... 49 - 50Schedule BB Capital Projects- 2010A-RZEDB-Washoe Co Fund Revenue.......................... 51 - 52Schedule BB-2 Capital Projects- 2010A-RZEDB-Washoe Co Fund Expenditures................... 53 - 54Schedule BB Capital Projects- 2011B Rollover Bond Fund Revenue.................................... 55 - 56Schedule BB-2 Capital Projects- 2011B Rollover Bond Fund Expenditures............................. 57 - 58Schedule BB Capital Projects- 2019B Extended Bond Rollover Fund Revenue.................... 59 - 60Schedule BB-2 Capital Projects- 2019B Extended Bond Rollover Fund Expenditures............. 61 - 62Schedule BB Capital Projects- Government Services Tax Fund Revenue.............................. 63 - 64Schedule BB-2 Capital Projects- Government Services Tax Fund Expenditures...................... 65 - 66Schedule BB Capital Projects- 2016A Extended Bond Rollover Fund Revenue................... 67 - 68Schedule BB-2 Capital Projects- 2016A Extended Bond Rollover Fund Expenditures............ 69 - 70Schedule BB Capital Projects- 2016B Extended Bond Rollover Fund Revenue.................... 71 - 72Schedule BB-2 Capital Projects- 2016B Extended Bond Rollover Fund Expenditures............. 73 - 74Schedule BB Capital Projects- 2017A Extended Bond Rollover Fund Revenue................... 75 - 76Schedule BB-2 Capital Projects- 2017A Extended Bond Rollover Fund Expenditures............ 77 - 78Schedule BB Capital Projects- 2017B Extended Bond Rollover Fund Revenue.................... 79 - 80Schedule BB-2 Capital Projects- 2017B Extended Bond Rollover Fund Expenditures............. 81 - 82Schedule BB Capital Projects- 2019 Extended Bond Rollover Fund Revenue...................... 83 - 84Schedule BB-2 Capital Projects- 2019 Extended Bond Rollover Fund Expenditures............... 85 - 86Schedule BB Capital Projects- 2020C Extended Bond Rollover Fund Revenue.................... 87 - 88Schedule BB-2 Capital Projects- 2020C Extended Bond Rollover Fund Expenditures............. 89 - 90Schedule BB Capital Projects- 2012C Rollover Bonds Fund Revenue.................................. 91 - 92Schedule BB-2 Capital Projects- 2012C Rollover Bonds Fund Expenditures........................... 93 - 94

Washoe County School DistrictIndex FINAL BUDGET FISCAL YEAR 2020-21

Schedule BB Special Revenue Fund Revenue........................................................................ 95 - 96Schedule BB-2 Special Revenue Fund Expenditures.........................................................…… 97 - 102Schedule BB Special Education Fund Revenues.................................................................... 103 - 104Schedule BB-2 Special Education Fund Expenditures.............................................................. 105 - 106Schedule BB Class Size Reduction Revenue.......................................................................... 107 - 108Schedule BB-2 Class Size Reduction Expenditures................................................................... 109Schedule CC Debt Service Fund............................................................................................ 110Schedule CC Debt Service Fund- WC1 ................................................................................. 111Schedule J-1 Internal Service Fund- Property & Casualty Revenue, Expenses, and Net Inco 112Schedule J-2 Internal Service Fund- Property & Casualty Statement of Cash Flows............. 113Schedule J-1 Internal Service Fund- Health Insurance Revenue, Expenses, and Net Income 114Schedule J-2 Internal Service Fund- Health Insurance Statement of Cash Flows.................. 115Schedule J-1 Internal Service Fund- Workers Compensation Revenue, Expenses, and Net I 116Schedule J-2 Internal Service Fund- Workers Compensation Statement of Cash Flows........ 117Schedule J-1 Enterprise Fund Revenue, Expenses, and Net Income………………………… 118Schedule J-2 Enterprise Fund Statement of Cash Flows……………………………………… 119Schedule J-1 OPEB Trust Fund Revenue, Expenses and Net Income………………….…… 120Schedule C-1 General Obligation Bonds and Short-Term Financing...................................... 121Schedule I-1 Inter-District Payments..................................................................................... 122Schedule T Reconciliation of Interfund Transfers............................................................... 123Schedule 30 Lobbying Expense Estimate…………………………………...……………… 124Schedule 31 Schedule of Existing Contracts………………………………………...……… 125Schedule 32 Schedule of Privatization Contracts…………………………...……………… 126Attachment NRS 354.596 Proposed Expenditure Report…………………………………. 127 - 128

Washoe County School DistrictIndex FINAL BUDGET FISCAL YEAR 2020-21

TOTAL EMPLOYEE INFORMATION

ACTUAL YEAR ACTUAL YEAR ESTIMATED YEARENDING 6/30/19 ENDING 6/30/20 ENDING 6/30/21

FTE Total Employees 7,121.0 7,180.0 7,334.0

FTE Classrooom Teachers 3,496.0 3,532.0 3,598.0

ACTUAL ADE ACTUAL ADE* ESTIMATED ADE*ENDING 6/30/19 ENDING 6/30/20 ENDING 6/30/21

1. Prekindergarten (NRS 388.490) 697 x .6= 418.5 697 x .6= 418.5 697 x .6= 418.5

2. Kindergarten 4,738.2 4,738.2 4,738.2

3. Elementary 29,684.9 29,684.9 24,625.9

4. Secondary 28,654.4 28,654.4 33,713.4

5. Ungraded 59.4 59.4 59.4

6. Subtotal 63,555.4 63,555.4 63,555.4

7. Deduct students transported into Nevada from out-of-state

8. Add students transported to another state

9. Total WEIGHTED enrollment 63,555.4 63,555.4 63,555.4

10. Basic support per pupil amount for your district, Year Ending June 30, 2020 $6,112.00

11. Total basic support for enrollees (Line 9 times Line 10) $388,450,605

12. Estimated special education weighted funding $33,551,39712.1 Elementary Counselors13. TOTAL BASIC SUPPORT GUARANTEE (Line 11 + Line 12) $422,002,002

LESS LOCAL FUNDS AVAILABLE:

14. 2.60 cent Local School Support Tax (LSST) $223,889,201 15. 25 cent Ad Valorem $41,643,214 15.1 Charter School Revenue $8,173,768 SB344 Adjustment $75,838 RDA Adjustment $0 ADE Adjustment $200,00016. STATE SHARE (Line 13-Line 14-Line 15) $148,019,980

17. Estimated REGULAR Adult High School Diploma Program Revenue Indicate fund to be used: ( ) General or (X) Special Revenue $1,574,045

18. Estimated PRISON Adult High School Diploma Program Revenue Indicate fund to be used: ( ) General or ( ) Special Revenue

19. Other anticipated DSA revenue (describe):_______________________________________ Indicate fund to be used: ( ) General ( ) Special Revenue

20. Total projected DSA revenue for Year Ending June 30, 2020 (Line 16+17+18+19) $149,594,025

1

Washoe County School DistrictSchedule B-1, Page 1 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 1

SUMMARY OF PROPERTY TAX BASE (A) Assessed Valuation (excluding Net Proceeds of Mines) 19,345,726,130$ (B2) Tax from Net Proceeds Unavailable for Appropriation(B1) Net Proceeds of Mines 1,581,237$ for Fiscal Year 2018/19 (CY 18) 10,925$ (C)TOTAL ASSESSED VALUE 19,347,307,367$

(1) (2) (3) (4) (5) (6) (7) OPENING NONPROPERTY PROPERTY TOTAL FUND TAX TAX TRANSFERS FUND

FUND BALANCE RESOURCES RESOURCES TAX RATE IN RESOURCESGENERAL FUND Property Tax based on:1000 Local 250,923,593 Assessed Value (A 124,929,643 .7500 375,853,2363000 State 119,787,991 119,787,9914000 Federal 490,000 490,000Opening Balance 38,707,976 38,707,976

Other 0Total Opening Balance 38,707,976 38,707,9765000 Other Sources 6,495,000 6,495,000General Subtotal 38,707,976 377,696,584 0 124,929,643 0 541,334,203DEBT SERVICE 21,368,623 1,465,901 64,852,715 .3885 4,975,638 92,662,877DEBT SERVICE - WC-1 17,553,424 0 0 .3885 25,255,860 42,809,284SUBTOTAL 77,630,023 379,162,485 0 189,782,358 1.1385 30,231,498 676,806,364

OTHER FUNDS:Building & Sites 135,000 135,000 0 270,000Capital Projects - 2017C WC-1 G.O B 0 0 0 0CP - 2018 WC-1 G.O Bonds 2,700,000 0 0 2,700,000CP - 2019B WC-1 G.O Bonds 46,500,000 0 0 46,500,000CP - 2020A WC-1 G.O Bonds 26,704,074 0 0 26,704,074CP - WC1 Sales Tax Revenue Fund 27,533,142 38,000,000 0 65,533,142CP - 2005 AB299 Indian Colony Fund 310,000 490,000 0 800,000CP - 2011A Rollover Bonds 0 0 0 0CP - 2009B-RZEDB-Reno 0 0 0 0CP - 2009B-RZEDB-Washoe Co 0 0 0 0CP - 2010A-RZEDB-Washoe Co 0 0 0 0CP - 2011B Rollover Bond 0 0 0 0CP - 2019B Extended Bond Rollover 0 0 0 0CP - Government Services Tax Fund 8,305,515 9,412,601 0 17,718,116CP - 2016A Extended Bond Rollover 0 0 0 0CP - 2016B Extended Bond Rollover 0 0 0 0CP - 2017A Extended Bond Rollover 0 0 0 0CP - 2017B Extended Bond Rollover 0 0 0 0CP - 2019 Extended Bond Rollover 12,865,287 0 0 12,865,287CP - 2020C Extended Bond Rollover 0 130,480,000 0 130,480,000CP - 2012C Rollover Bonds 0 0 0 0Special Revenue 2,573,006 91,024,287 0 93,597,292Special Education 0 33,551,397 46,531,807 80,083,204Class Size Reduction 0 19,504,035 0 19,504,035ProprietaryInt Srvc- Insurance Fund- Prop and Ca 590,567 3,802,627 0 4,393,194Int Srvc- Insurance Fund- Health Ins 17,332,286 84,617,269 0 101,949,555Int Srvc- Insurance Fund- Workers Co 1,006,380 2,306,316 0 3,312,696Enterprise (2,504,357) 27,716,926 0 25,212,569OPEB Trust Fund 60,060,044 4,640,019 0 64,700,063SUBTOTAL OTHER FUNDS 204,110,943 445,680,477 0 0 0 46,531,807 696,323,228TOTAL ALL FUNDS 281,740,966 824,842,962 0 189,782,358 76,763,305 1,373,129,592 Less: Interfund Transfers (76,763,305) (76,763,305)NET ALL FUNDS 281,740,966 824,842,962 0 189,782,358 0 1,296,366,286

Washoe County School DistrictAll Funds - Budgeted ResourcesSchedule AA, Page 2 of 128 FINAL BUDGET


(1) (2) (3) (4) (5) (6) (7) (8) SALARIES SERVICES, ENDING TOTAL FUND

AND EMPLOYEE SUPPLIES TRANSFERS FUND REQUIRE-PROGRAM OR FUNCTION WAGES BENEFITS AND OTHER OUT CONTINGENCY BALANCE MENTSGeneral Fund 100 Regular 148,576,579 68,812,729 13,380,803 230,770,111200 Special 3,000,238 1,385,597 332,036 4,717,871300 Vocational & Technicial 4,012,221 1,913,394 180,293 6,105,908400 Other PK - 12 9,151,574 3,864,809 369,409 13,385,793600 Adult Education 0900 Co-Curricular & Extra Curricular 3,175,698 473,606 978,076 4,627,379000 Undistributed Expenditures 114,489,496 47,886,570 29,532,681 191,908,7485100 Debt Service 06200 Fund Transfers 49,705,407 49,705,4076300 Contingency 1,405,010 1,405,010Unresolved Budget Shortfall 0 0Ending Balance 38,707,976 38,707,976

Other 0Total Ending Fund Balance 38,707,976 38,707,976General Subtotal 282,405,807 124,336,705 44,773,298 49,705,407 1,405,010 38,707,976 541,334,203DEBT SERVICE 63,076,789 29,586,088 92,662,877DEBT SERVICE - WC-1 25,255,860 17,553,424 42,809,284SUBTOTAL APPROP. FUNDS 282,405,807 124,336,705 133,105,947 49,705,407 1,405,010 85,847,488 676,806,364OTHER FUNDS: (List)

Building & Sites 0 0 135,000 0 135,000 270,000Capital Projects - 2017C WC-1 G.O B 0 0 0 0 0 0CP - 2018 WC-1 G.O Bonds 0 0 0 0 2,700,000 2,700,000CP - 2019B WC-1 G.O Bonds 0 0 37,900,000 0 8,600,000 46,500,000CP - 2020A WC-1 G.O Bonds 0 0 25,100,000 0 1,604,074 26,704,074CP - WC1 Sales Tax Revenue Fund 0 0 12,000,000 25,255,860 28,277,282 65,533,142CP - 2005 AB299 Indian Colony Fund 0 0 490,000 0 310,000 800,000CP - 2011A Rollover Bonds 0 0 0 0 0 0CP - 2009B-RZEDB-Reno 0 0 0 0 0 0CP - 2009B-RZEDB-Washoe Co 0 0 0 0 0 0CP - 2010A-RZEDB-Washoe Co 0 0 0 0 0 0CP - 2011B Rollover Bond 0 0 0 0 0 0CP - 2019B Extended Bond Rollover 0 0 0 0 0 0CP - Government Services Tax Fund 901,728 341,830 8,609,774 1,802,038 6,062,746 17,718,116CP - 2016A Extended Bond Rollover 0 0 0 0 0 0CP - 2016B Extended Bond Rollover 0 0 0 0 0 0CP - 2017A Extended Bond Rollover 0 0 0 0 0 0CP - 2017B Extended Bond Rollover 0 0 0 0 0 0CP - 2019 Extended Bond Rollover 2,504,000 1,029,000 9,332,287 0 0 12,865,287CP - 2020C Extended Bond Rollover 100,000 30,000 97,004,713 0 33,345,287 130,480,000CP - 2012C Rollover Bonds 0 0 0 0 0 0Special Revenue 45,213,209 18,187,892 28,501,746 0 1,694,446 93,597,292Special Education 53,663,071 24,183,726 2,236,407 0 0 80,083,204Class Size Reduction 13,243,426 6,260,610 0 0 0 19,504,035ProprietaryInt Srvc- Insurance Fund- Prop and Casualty 4,288,045 0 105,149 4,393,194Int Srvc- Insurance Fund- Health Ins 85,349,653 0 16,599,902 101,949,555Int Srvc- Insurance Fund- Workers Comp 2,722,784 0 589,912 3,312,696Enterprise 27,164,823 0 (1,952,253) 25,212,569OPEB Trust Fund 5,990,019 58,710,044 64,700,063SUBTOTAL OTHER FUNDS 115,625,433 56,023,077 340,835,231 27,057,898 0 156,781,588 696,323,227TOTAL ALL FUNDS 398,031,240 180,359,782 473,941,179 76,763,305 1,405,010 242,629,076 1,373,129,591 Less: Interfund Transfers 0 (76,763,305) 0 (76,763,305)NET ALL FUNDS 398,031,240 180,359,782 473,941,179 0 1,405,010 242,629,076 1,296,366,286

Washoe County School DistrictAll Funds - Fund ApplicationsSchedule AA1, Page 3 of 128 FINAL BUDGET


(1) (2) (3) (4) ACTUAL ESTIMATED FISCAL YEAR 2020-21 YEAR ENDING CURRENT YEAR TENTATIVE FINAL

REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 111,149,894 116,970,855 124,929,643 124,929,643 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 206,998,152 218,447,651 222,812,811 223,889,201 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 310,387 250,000 250,000 250,000 1192 Governmental Services Tax 19,711,982 21,315,759 22,381,547 20,143,3921200 Local Gov Units - Not School Districts 190,413 185,000 185,000 185,000 1210 Rev in Lieu of Taxes - Boat Tax1300 Tuition 333,613 316,000 316,000 316,0001400 Transportation Fees 631,389 620,000 620,000 620,0001500 Earnings on Investments 1,378,123 1,000,000 1,000,000 1,000,0001600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue 186,026 270,000 270,000 270,0001800 Community Service Activities 1900 Other Revenues 1910 Rentals 321,146 135,000 135,000 135,000 1920 Donations 4,873 10,000 10,000 10,0001950/60 Services Provided other Governments 1990 Miscellaneous 3,564,501 4,705,000 4,105,000 4,105,000TOTAL LOCAL SOURCES 344,780,498 364,225,265 377,015,001 375,853,2363000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 113,282,144 118,886,611 113,765,422 114,468,583 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School District 8,154,003 5,064,335 5,319,408 5,319,408TOTAL STATE SOURCES 121,436,147 123,950,946 119,084,830 119,787,9914000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue 325,860 325,000 325,000 325,0004800 Revenue in Lieu of Taxes 251,687 165,000 165,000 165,0004900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 577,546 490,000 490,000 490,000

Washoe County School DistrictGeneral Fund - Budgeted ResourcesSchedule BB, Page 4 of 128

FINAL BUDGET FISCAL YEAR 2020-21 Page 4

12/7/2010

(1) (2) (3) (4)ACTUAL ESTIMATED

YEAR ENDING CURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets 36,366 80,000 80,000 80,0005400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds 6,165,000 6,415,0005600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 36,366 80,000 6,245,000 6,495,0008000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 2,608,699 2,951,821 1,231,215 1,231,215 Unreserved Opening Balance 38,274,007 38,764,107 37,476,761 37,476,761TOTAL OPENING BALANCE 40,882,706 41,715,928 38,707,976 38,707,976 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 507,713,264 530,462,139 541,542,807 541,334,203

FISCAL YEAR 2020-21

Washoe County School DistrictGeneral Fund - Budgeted ResourcesSchedule BB, Page 5 of 128

FINAL BUDGET FISCAL YEAR 2020-21 Page 5

12/7/2010

(1) (2) (3) (4) ACTUAL ESTIMATED YEAR ENDING CURRENT YEAR TENTATIVE FINAL

PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED100 REGULAR PROGRAMS 1000 Instruction 100 Salaries 142,643,739 147,016,585 148,592,279 148,576,579 200 Benefits 61,956,565 66,757,218 68,826,743 68,812,729 300/400/500 Purchased Service 2,316,040 2,260,945 2,193,352 2,250,997 600 Supplies 9,965,000 9,587,362 11,093,112 10,883,923 700 Property (26,659) 217,154 181,285 180,910 800 Other 57,998 65,429 65,429 64,973 2700 Student Transportation 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2900 Other Direct Support 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 100 TOTAL REGULAR PROGRAMS 216,912,681 225,904,694 230,952,200 230,770,111270 GIFTED & TALENTED 1000 Instruction 100 Salaries 2,594,535 2,742,171 2,482,758 2,482,758 200 Benefits 1,110,511 1,263,636 1,165,299 1,165,299 300/400/500 Purchased Service 39,988 21,955 20,455 20,455 600 Supplies 19,190 111,121 88,788 88,788 700 Property 800 Other 119 2200 Instructional Staff Support 100 Salaries 499,121 505,879 517,481 517,481 200 Benefits 204,749 212,490 220,298 220,298 300/400/500 Purchased Service 2,175 91,066 91,066 213,126 600 Supplies 0 9,667 9,667 9,667 700 Property 7,533 800 Other 2900 Other Direct Support 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 270 TOTAL GIFTED & TALENTED 4,477,921 4,957,985 4,595,811 4,717,871

FISCAL YEAR 2020-21

Washoe Count School DistrictGeneral Fund - Expenditures by Program, Function, and ObjectSchedule BB-2 Page 6 of 128 FINAL BUDGET


12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED300 VOCATIONAL & TECHNICAL PROGRAMS 1000 Instruction 100 Salaries 3,623,414 3,639,928 3,828,593 3,831,593 200 Benefits 1,577,230 1,700,516 1,840,523 1,840,523 300/400/500 Purchased Service 43,909 34,900 34,900 39,550 600 Supplies 128,312 147,239 143,067 131,984 700 Property 0 1,000 1,000 1,000 800 Other 1,748 700 700 1,000 2200 Instructional Staff Support 100 Salaries 189,515 202,942 180,627 180,627 200 Benefits 74,754 89,591 72,872 72,872 300/400/500 Purchased Service 1,502 3,975 3,975 3,975 600 Supplies 3,553 2,784 2,784 2,784 700 Property 800 Other 120 2700 Student Transportation 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 300 TOTAL VOCATIONAL & TECHNICAL PROGRAMS 5,644,057 5,823,574 6,109,041 6,105,908420 ENGLISH FOR SPEAKERS OF OTHER LANGUAG 1000 Instruction 100 Salaries 7,374,484 7,039,922 6,685,050 6,685,050 200 Benefits 3,167,085 3,182,559 3,089,581 3,089,581 300/400/500 Purchased Service 600 Supplies 9,304 15,000 15,000 15,000 700 Property 800 Other 2100 Student Support 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2200 Instructional Staff Support 100 Salaries 1,498,855 1,564,234 1,727,079 1,738,977 200 Benefits 619,557 675,840 755,526 755,526 300/400/500 Purchased Service 311,424 296,396 296,396 330,979 600 Supplies 12,847 70,246 69,911 23,430 700 Property 800 Other 420 TOTAL ENGLISH FOR SPEAKERS OF OTHER LA 12,993,556 12,844,197 12,638,543 12,638,543

FISCAL YEAR 2020-21



12/7/2010


YEAR ENDING CURRENT YEAR TENTATIVE FINALPROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED440 SUMMER SCHOOL 1000 Instruction 100 Salaries 121,939 248,120 248,120 248,120 200 Benefits 2,558 19,702 19,702 19,702 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2200 Instructional Staff Support 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2200 Instructional Staff Support 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 440 TOTAL SUMMER SCHOOL 124,497 267,822 267,822 267,822470 REMEDIAL PROGRAMS 1000 Instruction 100 Salaries 467,250 424,328 479,428 479,428 200 Benefits 39,913 0 300/400/500 Purchased Service 19,432 37,315 600 Supplies 6,190 17,785 700 Property 800 Other 470 TOTAL REMEDIAL PROGRAMS 532,785 479,428 479,428 479,428910 COCURRICULAR PROGRAMS 1000 Instruction 100 Salaries 509,790 599,177 574,686 574,686 200 Benefits 28,340 39,126 39,126 39,126 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2100 Student Support 100 Salaries 157,687 163,205 167,786 167,786 200 Benefits 56,261 60,664 63,135 63,135 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2700 Student Transportation 100 Salaries 200 Benefits 300/400/500 Purchased Service 65,232 110,000 110,000 110,000 600 Supplies 700 Property 800 Other 910 TOTAL COCURRICULAR PROGRAMS 817,311 972,172 954,733 954,733

FISCAL YEAR 2020-21



12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED920 ATHLETICS 1000 Instruction 100 Salaries 1,470,418 1,786,375 2,025,826 2,025,826 200 Benefits 67,985 287,645 175,574 175,574 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2200 Instructional Staff Support 100 Salaries 200 Benefits 29 300/400/500 Purchased Service 475,471 529,825 526,425 506,925 600 Supplies 22,775 3,633 3,633 16,633 700 Property 74,534 66,544 66,544 73,044 800 Other 2700 Student Transportation 100 Salaries 479,108 407,399 407,399 407,399 200 Benefits 343,773 195,770 195,770 195,770 300/400/500 Purchased Service 322,878 271,474 271,474 271,474 600 Supplies 700 Property 800 Other 920 TOTAL ATHLETICS 3,256,971 3,548,664 3,672,646 3,672,646

FISCAL YEAR 2020-21



12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2100 Student Support 100 Salaries 22,545,653 23,492,371 24,088,914 24,090,314 200 Benefits 9,739,376 10,461,920 10,872,606 10,872,606 300/400/500 Purchased Service 146,846 390,563 274,123 292,261 600 Supplies 216,795 250,920 129,048 106,310 700 Property 13,883 0 0 3,200 800 Other 31,486 31,450 31,450 31,4502100 SUBTOTAL 32,694,040 34,627,224 35,396,140 35,396,140 2200 Instructional Staff Support 100 Salaries 8,772,690 9,621,506 9,547,878 9,672,208 200 Benefits 3,554,857 3,880,893 3,863,995 3,860,285 300/400/500 Purchased Service 660,695 1,412,790 1,587,381 1,484,289 600 Supplies 1,345,040 804,834 719,547 721,394 700 Property 7,916 3,648 3,648 3,648 800 Other 11,976 7,000 7,000 10,3002200 SUBTOTAL 14,353,173 15,730,670 15,729,448 15,752,123 2300 General Administration 100 Salaries 3,712,331 3,875,013 3,746,044 3,714,844 200 Benefits 1,529,925 1,612,446 1,619,843 1,620,993 300/400/500 Purchased Service 479,002 518,222 425,292 432,096 600 Supplies 215,967 341,073 339,386 314,037 700 Property 8,415 6,000 6,000 6,000 800 Other 59,649 17,284 19,634 76,2292300 SUBTOTAL 6,005,289 6,370,038 6,156,199 6,164,199 2400 School Administration 100 Salaries 26,798,050 28,372,487 27,247,980 27,247,980 200 Benefits 10,239,339 11,144,557 10,724,962 10,724,962 300/400/500 Purchased Service 85,386 76,219 50,094 52,444 600 Supplies 36,626 109,148 105,516 102,016 700 Property 0 8,000 8,000 3,000 800 Other 2,899 8,500 8,500 9,7502400 SUBTOTAL 37,162,301 39,718,911 38,145,052 38,140,152 2500 Central Services 100 Salaries 12,212,687 13,101,990 13,460,276 13,466,346 200 Benefits 4,712,519 5,211,058 5,384,728 5,384,728 300/400/500 Purchased Service 6,290,153 6,334,991 7,476,138 7,537,873 600 Supplies 516,287 674,316 639,870 591,673 700 Property 29,112 34,373 16,508 286,508 800 Other 10,250 19,416 19,416 15,1942500 SUBTOTAL 23,771,008 25,376,142 26,996,935 27,282,321 2600 Operations and Maintenance of Plant 100 Salaries 22,979,756 25,199,486 26,045,039 26,045,039 200 Benefits 9,684,621 11,389,662 11,306,522 11,306,522 300/400/500 Purchased Service 6,006,309 6,642,509 6,439,684 6,194,559 600 Supplies 8,447,356 8,876,781 9,149,616 8,883,051 700 Property 9,645 32,819.64 14,500 24,586 800 Other 127,963 92,224 136,850 171,8502600 SUBTOTAL 47,255,651 52,233,481 53,092,211 52,625,607

FISCAL YEAR 2020-21



12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 2700 Student Transportation 100 Salaries 9,138,730 9,903,650 10,252,765 10,252,765 200 Benefits 3,670,811 4,430,755 4,116,476 4,116,476 300/400/500 Purchased Service 543,729 790,441 789,072 793,072 600 Supplies 1,623,412 1,318,567 1,320,892 1,321,892 700 Property 63,941 52,249 52,249 47,249 800 Other 15,234 16,750 16,750 16,7502700 SUBTOTAL 15,055,858 16,512,413 16,548,204 16,548,204TOTAL SUPPORT SERVICES 176,297,319 190,568,879 192,064,191 191,908,748 5100 Debt Service Principal Interest 5100 TOTAL DEBT SERVICE 0 0 0 0 6200 Other Fund Transfers 910 Interfund Transfers 44,940,238 46,386,747 49,695,407 49,705,407

0 5300 Conversion Factor Reduction999 TOTAL UNDISTRIBUTED EXPENDITURES 221,237,557 236,955,626 241,759,598 241,614,155TOTAL ALL EXPENDITURES 465,997,336 491,754,163 501,429,822 501,221,217 6300 Contingency 1,405,010 1,405,010ENDING FUND BALANCE Reserved Ending Balance(Inv. & Enc.) 1,473,771 1,231,215 1,231,215 1,231,215 Unresolved Budget Shortfall 0 Unreserved Ending Balance 40,242,156 37,476,761 37,476,761 37,476,761TOTAL ENDING FUND BALANCE 41,715,928 38,707,976 38,707,976 38,707,976 Capital Lease Obligation TOTAL APPLICATIONS 507,713,264 530,462,139 541,542,807 541,334,203

FISCAL YEAR 2020-21



12/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes - Boat Tax1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 24,8551600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 7,021 1910 Rentals 136,082 135,000 135,000 135,000 1920 Donations 16,1171950/60 Services Provided other Governments 1990 Miscellaneous 491TOTAL LOCAL SOURCES 184,565 135,000 135,000 135,0003000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School DistrictBuilding and Sites Fund - Budgeted ResourcesSchedule BB, Page 12 of 128

FINAL BUDGETFISCAL YEAR 2020-21

Page 1212/7/2010


5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets 1,0005400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 1,000 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 943,419 1,054,431 135,000 135,000TOTAL OPENING BALANCE 943,419 1,054,431 135,000 135,000 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 1,128,984 1,189,431 270,000 270,000

FISCAL YEAR 2020-21

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Page 1312/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 4000 FACILITIES ACQUISITION & CONSTRUCTION 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 6,886 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 6,886 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 9,603 474,771 10,000 10,000 600 Supplies 700 Property 800 Other 756 10,000 5,000 5,0004300 SUBTOTAL 10,359 484,771 15,000 15,000 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 150,000 15,000 15,000 600 Supplies 25,000 5,000 5,000 700 Property 800 Other 4600 SUBTOTAL 0 175,000 20,000 20,000 4700 Building Improvements 100 Salaries 2,823 200 Benefits 1,115 300/400/500 Purchased Service 19,596 297,019 50,000 50,000 600 Supplies 34,469 90,755 50,000 50,000 700 Property 6,191 800 Other 4700 SUBTOTAL 64,194 387,774 100,000 100,000 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 74,553 1,054,431 135,000 135,000 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 74,553 1,054,431 135,000 135,000TOTAL ALL EXPENDITURES 74,553 1,054,431 135,000 135,000 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 1,054,431 135,000 135,000 135,000TOTAL ENDING FUND BALANCE 1,054,431 135,000 135,000 135,000TOTAL APPLICATIONS 1,128,984 1,189,431 270,000 270,000

FISCAL YEAR 2020-21

Washoe Count School DistrictBuilding and Sites Fund - Expenditures by Program, Function, and ObjectSchedule BB-2 Page 14 of 128 FINAL BUDGET


12/7/2010

(1) (2) (3) (4) ACTUAL ESTIMATED YEAR ENDINGCURRENT YEAR TENTATIVE FINAL

REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 2,908,7391600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 9,147 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 2,917,886 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

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Page 1512/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 15,128,749 Unreserved Opening Balance 165,917,066 39,054,875TOTAL OPENING BALANCE 181,045,814 39,054,875 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 183,963,700 39,054,875 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries 53,969 Benefits 23,937 Purchased Services Supplies Property 26,125 13,875 Other2500 Subtotal 104,031 13,875 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 104,031 13,875 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 1,494,798 4,961,661 800 Other 4100 SUBTOTAL 1,494,798 4,961,661 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 4,796 2,000 200 Benefits 1,870 800 300/400/500 Purchased Service 1,383,969 1,264,721 600 Supplies 700 Property 800 Other 52,391 10,0004300 SUBTOTAL 1,443,026 1,277,521 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 261,182 200,000 200 Benefits 108,159 80,000 300/400/500 Purchased Service 120,993,295 8,362,145 600 Supplies 5,805,860 10,274,105 700 Property 783,533 512,691 800 Other 435,870 101,2244500 SUBTOTAL 128,387,899 19,530,166 0 0 4600 Site Improvement 100 Salaries 189 2,000 200 Benefits 76 800 300/400/500 Purchased Service 633,797 975,243 600 Supplies 700 Property 800 Other 122,5004600 SUBTOTAL 634,062 1,100,542 0 04700 Building Improvements 100 Salaries 87,759 100,000 200 Benefits 33,368 40,000 300/400/500 Purchased Service 12,574,093 11,926,111 600 Supplies 149,788 45,000 700 Property 50,000 800 Other 10,0004700 Subtotal 12,845,009 12,171,111 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 144,804,794 39,041,000 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 144,908,825 39,054,875 0 0TOTAL ALL EXPENDITURES 144,908,825 39,054,875 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 39,054,875TOTAL ENDING FUND BALANCE 39,054,875 0 0 0TOTAL APPLICATIONS 183,963,700 39,054,875 0 0

FISCAL YEAR 2020-21

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Page 1812/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 1,326,2891600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 1,326,289 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

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Page 1912/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 85,000,000 5110 Bond Principal 5120 Premium/Discount of Bond Sale 3,332,8525200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 88,332,852 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 71,381,970 2,700,000 2,700,000TOTAL OPENING BALANCE 0 71,381,970 2,700,000 2,700,000 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 89,659,141 71,381,970 2,700,000 2,700,000

FISCAL YEAR 2020-21

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Page 2012/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other 1,732,5882500 Subtotal 1,732,588 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 1,732,588 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 3,868,180 7,379,219 800 Other 4100 SUBTOTAL 3,868,180 7,379,219 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 0 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 27,772 200,000 200 Benefits 10,641 80,000 300/400/500 Purchased Service 11,882,662 53,312,751 600 Supplies 216 5,460,000 700 Property 0 1,200,000 800 Other 755,112 50,0004500 SUBTOTAL 12,676,403 60,302,751 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 1,000,000 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 1,000,000 0 04700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4700 Subtotal 0 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 16,544,583 68,681,970 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 18,277,171 68,681,970 0 0TOTAL ALL EXPENDITURES 18,277,171 68,681,970 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 71,381,970 2,700,000 2,700,000 2,700,000TOTAL ENDING FUND BALANCE 71,381,970 2,700,000 2,700,000 2,700,000TOTAL APPLICATIONS 89,659,141 71,381,970 2,700,000 2,700,000

FISCAL YEAR 2020-21

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REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 1600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 0 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

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YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 100,000,000 5110 Bond Principal 5120 Premium/Discount of Bond Sale 8,785,6155200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 108,785,615 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 40,600,000 46,500,000TOTAL OPENING BALANCE 0 0 40,600,000 46,500,000 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 0 108,785,615 40,600,000 46,500,000

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other 572,5012500 Subtotal 0 572,501 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 572,501 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 4,000,000 800 Other 4100 SUBTOTAL 0 4,000,000 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 0 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 100,000 200 Benefits 25,000 300/400/500 Purchased Service 43,300,000 600 Supplies 3,088,114 700 Property 100,000 800 Other 1,000,0004500 SUBTOTAL 0 47,613,114 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 1,000,000 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 1,000,000 0 04700 Building Improvements 100 Salaries 50,000 200 Benefits 20,000 300/400/500 Purchased Service 8,830,000 33,000,000 33,000,000 600 Supplies 0 4,800,000 4,800,000 700 Property 0 100,000 100,000 800 Other 200,0004700 Subtotal 0 9,100,000 37,900,000 37,900,000 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 0 61,713,114 37,900,000 37,900,000 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 0 62,285,615 37,900,000 37,900,000TOTAL ALL EXPENDITURES 0 62,285,615 37,900,000 37,900,000 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 0 2,700,000 8,600,000TOTAL ENDING FUND BALANCE 0 46,500,000 2,700,000 8,600,000TOTAL APPLICATIONS 0 108,785,615 40,600,000 46,500,000

FISCAL YEAR 2020-21

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FISCAL YEAR 2020-21

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YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 165,780,000 5110 Bond Principal 5120 Premium/Discount of Bond Sale 19,994,3965200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 185,774,396 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 44,530,018 26,704,074TOTAL OPENING BALANCE 0 0 44,530,018 26,704,074 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 0 185,774,396 44,530,018 26,704,074

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other 770,3222500 Subtotal 0 770,322 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 770,322 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 17,000,000 800 Other 4100 SUBTOTAL 0 17,000,000 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 0 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2020A WC-1 G.O BondsSchedule BB, Page 29 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200,000 200 Benefits 50,000 300/400/500 Purchased Service 134,650,000 600 Supplies 15,700,000 15,700,000 700 Property 200,000 200,000 800 Other 4500 SUBTOTAL 0 134,900,000 15,900,000 15,900,000 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 6,365,000 9,200,000 9,200,000 600 Supplies 700 Property 800 Other 35,0004600 SUBTOTAL 0 6,400,000 9,200,000 9,200,0004700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4700 Subtotal 0 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 0 158,300,000 25,100,000 25,100,000 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 0 159,070,322 25,100,000 25,100,000TOTAL ALL EXPENDITURES 0 159,070,322 25,100,000 25,100,000 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 26,704,074 19,430,018 1,604,074TOTAL ENDING FUND BALANCE 0 26,704,074 19,430,018 1,604,074TOTAL APPLICATIONS 0 185,774,396 44,530,018 26,704,074

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2020A WC-1 G.O BondsSchedule BB, Page 30 of 128


Page 3012/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 WC-1 Sales Tax 46,275,511 48,138,238 50,545,100 38,000,000 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 889,6851600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 47,165,196 48,138,238 50,545,100 38,000,0003000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted ResourcesWC1 Sales Tax Revenue FundSchedule BB, Page 31 of 128


Page 3112/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 38,490,472 Unreserved Opening Balance (21,272,664) 52,110,204 25,534,425 27,533,142TOTAL OPENING BALANCE 17,217,808 52,110,204 25,534,425 27,533,142 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 64,383,004 100,248,442 76,079,525 65,533,142

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted ResourcesWC1 Sales Tax Revenue FundSchedule BB, Page 32 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other2500 Subtotal 0 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 1,647,699 2,590,703 800 Other 4100 SUBTOTAL 1,647,699 2,590,703 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 9,037 100,000 200 Benefits 3,457 40,000 300/400/500 Purchased Service 1,336,832 10,859,843 12,000,000 12,000,000 600 Supplies 0 0 700 Property 0 0 800 Other 165,735 350,0004300 SUBTOTAL 1,515,060 11,349,843 12,000,000 12,000,0004400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 12,177 55,000 200 Benefits 4,635 25,000 300/400/500 Purchased Service 3,518,101 29,244,887 600 Supplies 0 2,144,157 700 Property 0 380,000 800 Other 531,665 25,0004500 SUBTOTAL 4,066,578 31,874,044 0 0 4600 Site Improvement 100 Salaries 0 0 200 Benefits 0 0 300/400/500 Purchased Service 571,284 5,576,945 600 Supplies 0 0 700 Property 0 0 800 Other 0 75,0004600 SUBTOTAL 571,284 5,651,945 0 04700 Building Improvements 100 Salaries 71,647 175,000 200 Benefits 27,282 59,000 300/400/500 Purchased Service 3,632,678 6,115,253 600 Supplies 688,928 2,124,513 700 Property 51,645 0 800 Other 0 04700 Subtotal 4,472,179 8,473,766 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 12,272,800 59,940,300 12,000,000 12,000,000 6200 Other Fund Transfers 910 Interfund Transfers 12,775,000 19,002,075 25,255,860 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 12,272,800 72,715,300 31,002,075 37,255,860TOTAL ALL EXPENDITURES 12,272,800 72,715,300 31,002,075 37,255,860 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 52,110,204 27,533,142 45,077,450 28,277,282TOTAL ENDING FUND BALANCE 52,110,204 27,533,142 45,077,450 28,277,282TOTAL APPLICATIONS 64,383,004 100,248,442 76,079,525 65,533,142

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and ObjectWC1 Sales Tax Revenue FundSchedule BB, Page 34 of 128


Page 3412/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 464,685 490,000 490,000 490,000 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 15,3681600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 480,053 490,000 490,000 490,0003000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2005 AB299 Indian Colony FundingSchedule BB, Page 35 of 128


Page 3512/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 526,590 719,915 310,000 310,000TOTAL OPENING BALANCE 526,590 719,915 310,000 310,000 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 1,006,643 1,209,915 800,000 800,000

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2005 AB299 Indian Colony FundingSchedule BB, Page 36 of 128


Page 3612/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other2500 Subtotal 0 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property 566,402 180,000 180,000 Other2600 Subtotal 0 566,402 180,000 180,000TOTAL SUPPORT SERVICES 0 566,402 180,000 180,000 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 10,000 10,000 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 0 0 10,000 10,0004400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2005 AB299 Indian Colony FundingSchedule BB, Page 37 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 19,868 25,000 25,000 25,000 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 19,868 25,000 25,000 25,0004700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 266,860 273,514 240,000 240,000 600 Supplies 0 35,000 35,000 35,000 700 Property 800 Other 4700 Subtotal 266,860 308,514 275,000 275,000 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 286,728 333,514 310,000 310,000 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 286,728 899,915 490,000 490,000TOTAL ALL EXPENDITURES 286,728 899,915 490,000 490,000 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 719,915 310,000 310,000 310,000TOTAL ENDING FUND BALANCE 719,915 310,000 310,000 310,000TOTAL APPLICATIONS 1,006,643 1,209,915 800,000 800,000

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2005 AB299 Indian Colony FundingSchedule BB, Page 38 of 128


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FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2011A Rollover BondsSchedule BB, Page 39 of 128


Page 3912/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 7,664TOTAL OPENING BALANCE 7,664 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 7,664 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2011A Rollover BondsSchedule BB, Page 40 of 128


Page 4012/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other2500 Subtotal 0 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 0 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2011A Rollover BondsSchedule BB, Page 41 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 0 0 04700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 7,664 600 Supplies 700 Property 800 Other 4700 Subtotal 7,664 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 7,664 0 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 7,664 0 0 0TOTAL ALL EXPENDITURES 7,664 0 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance TOTAL ENDING FUND BALANCE 0 0 0 0TOTAL APPLICATIONS 7,664 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2011A Rollover BondsSchedule BB, Page 42 of 128


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FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2009B-RZEDB-RenoSchedule BB, Page 43 of 128


Page 4312/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 12,542TOTAL OPENING BALANCE 12,542 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 12,542 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2009B-RZEDB-RenoSchedule BB, Page 44 of 128


Page 4412/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other2500 Subtotal 0 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 29 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 29 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2009B-RZEDB-RenoSchedule BB, Page 45 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 0 0 04700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 12,512 600 Supplies 700 Property 800 Other 4700 Subtotal 12,512 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 12,542 0 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 12,542 0 0 0TOTAL ALL EXPENDITURES 12,542 0 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance TOTAL ENDING FUND BALANCE 0 0 0 0TOTAL APPLICATIONS 12,542 0 0 0

FISCAL YEAR 2020-21

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FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2009B-RZEDB-Washoe CoSchedule BB, Page 47 of 128


Page 4712/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 64,550 10,460TOTAL OPENING BALANCE 64,550 10,460 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 64,550 10,460 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2009B-RZEDB-Washoe CoSchedule BB, Page 48 of 128


Page 4812/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other2500 Subtotal 0 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 410 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 410 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2009B-RZEDB-Washoe CoSchedule BB, Page 49 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 0 0 04700 Building Improvements 100 Salaries 496 2,152 200 Benefits 189 780 300/400/500 Purchased Service 22,251 6,151 600 Supplies 30,745 1,377 700 Property 800 Other 4700 Subtotal 53,680 10,460 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 54,090 10,460 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 54,090 10,460 0 0TOTAL ALL EXPENDITURES 54,090 10,460 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 10,460TOTAL ENDING FUND BALANCE 10,460 0 0 0TOTAL APPLICATIONS 64,550 10,460 0 0

FISCAL YEAR 2020-21

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FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2010A-RZEDB-Washoe CoSchedule BB, Page 51 of 128


Page 5112/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 525TOTAL OPENING BALANCE 525 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 525 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2010A-RZEDB-Washoe CoSchedule BB, Page 52 of 128


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FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2010A-RZEDB-Washoe CoSchedule BB, Page 53 of 128


Page 5312/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 0 0 04700 Building Improvements 100 Salaries 525 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4700 Subtotal 525 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 525 0 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 525 0 0 0TOTAL ALL EXPENDITURES 525 0 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance TOTAL ENDING FUND BALANCE 0 0 0 0TOTAL APPLICATIONS 525 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2010A-RZEDB-Washoe CoSchedule BB, Page 54 of 128


Page 5412/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 7,723 1,0961600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 7,723 1,096 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2011B Rollover BondSchedule BB, Page 55 of 128


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YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 26,095 0 Unreserved Opening Balance 466,166 102,671TOTAL OPENING BALANCE 492,261 102,671 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 499,984 103,767 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2011B Rollover BondSchedule BB, Page 56 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits 60 Purchased Services 7,155 Supplies 28,064 Property 0 Other 2,3162500 Subtotal 37,593 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 37,593 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 12,129 600 Supplies 700 Property 800 Other 1214300 SUBTOTAL 12,250 0 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2011B Rollover BondSchedule BB, Page 57 of 128


Page 5712/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 0 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 0 0 04700 Building Improvements 100 Salaries 21,007 26,010 200 Benefits 8,376 10,043 300/400/500 Purchased Service 249,015 67,713 600 Supplies 62,458 0 700 Property 6,615 0 800 Other 0 04700 Subtotal 347,470 103,766 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 359,720 103,767 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 397,313 103,767 0 0TOTAL ALL EXPENDITURES 397,313 103,767 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 102,671TOTAL ENDING FUND BALANCE 102,671 0 0 0TOTAL APPLICATIONS 499,984 103,767 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2011B Rollover BondSchedule BB, Page 58 of 128


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FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2019B Extended Bond RolloverSchedule BB, Page 59 of 128


Page 5912/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 0 500,000 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 500,000 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 0 Unreserved Opening BalanceTOTAL OPENING BALANCE 0 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 0 500,000 0 0

FISCAL YEAR 2020-21



Page 6012/7/2010



FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and Object2019B Extended Bond RolloverSchedule BB, Page 61 of 128


Page 6112/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 0 500,000 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 500,000 0 04700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4700 Subtotal 0 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 0 500,000 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 0 500,000 0 0TOTAL ALL EXPENDITURES 0 500,000 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance TOTAL ENDING FUND BALANCE 0 0 0 0TOTAL APPLICATIONS 0 500,000 0 0

FISCAL YEAR 2020-21



Page 6212/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax 5,105,902 5,521,322 5,852,601 5,852,6011200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 219,765 110,000 100,000 100,0001600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 130,106 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 Miscellaneous 269,087 88,736 60,000 60,000TOTAL LOCAL SOURCES 5,724,859 5,720,058 6,012,601 6,012,6013000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted ResourcesGovernment Services Tax FundSchedule BB, Page 63 of 128


Page 6312/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds 1,500,000 2,300,000 3,400,000 3,400,0005600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 1,500,000 2,300,000 3,400,000 3,400,0008000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 433,970 0 Unreserved Opening Balance 7,061,957 9,599,145 8,583,515 8,305,515TOTAL OPENING BALANCE 7,495,926 9,599,145 8,583,515 8,305,515 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 14,720,785 17,619,203 17,996,116 17,718,116

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted ResourcesGovernment Services Tax FundSchedule BB, Page 64 of 128


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2500 Central Services Salaries 54,390 93,190 500 500 Benefits 20,568 36,208 55 55 Purchased Services 24,012 36,440 35,250 35,250 Supplies 48,276 18,579 13,195 13,195 Property 281,173 0 0 0 Other 534 1,000 1,000 1,0002500 Subtotal 428,954 185,417 50,000 50,000 2600 Operations and Maintenance of Plant Salaries 0 Benefits 0 Purchased Services 36,500 Supplies 23,500 35,000 35,000 Property 243,000 2,500,000 2,500,000 Other 02600 Subtotal 0 303,000 2,535,000 2,535,000 2700 Student Transportation Salaries 0 Benefits 0 Purchased Services 35,050 49,950 Supplies 0 10,000 Property 1,207,059 2,497,941 3,400,000 3,400,000 Other 02700 Subtotal 1,242,109 2,557,891 3,400,000 3,400,000TOTAL SUPPORT SERVICES 1,671,063 3,046,308 5,985,000 5,985,000 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 986,451 833,463 843,728 843,728 200 Benefits 339,018 280,844 324,275 324,275 300/400/500 Purchased Service 237,004 494,631 260,500 260,500 600 Supplies 36,703 27,000 25,000 25,000 700 Property 0 27,000 27,000 27,000 800 Other 8,771 12,000 24,000 24,0004300 SUBTOTAL 1,607,947 1,674,938 1,504,503 1,504,5034400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and ObjectGovernment Services Tax FundSchedule BB, Page 65 of 128


Page 6512/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 2,104 4,000 0 0 200 Benefits 841 1,500 0 0 300/400/500 Purchased Service 162,847 820,124 257,000 257,000 600 Supplies 0 5,000 0 0 700 Property 0 0 5,000 5,000 800 Other 0 2,000 2,000 2,0004600 SUBTOTAL 165,792 832,624 264,000 264,0004700 Building Improvements 100 Salaries 95,708 73,000 57,500 57,500 200 Benefits 37,396 23,500 17,500 17,500 300/400/500 Purchased Service 1,454,477 891,351 1,401,000 1,859,604 600 Supplies 60,381 699,525 165,225 165,225 700 Property 28,876 70,000 0 0 800 Other 0 1,000 0 04700 Subtotal 1,676,838 1,758,376 1,641,225 2,099,829 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 3,450,577 4,265,939 3,409,728 3,868,332 6200 Other Fund Transfers 910 Interfund Transfers 2,001,442 1,802,038 1,802,038 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 5,121,640 9,313,688 11,196,766 11,655,370TOTAL ALL EXPENDITURES 5,121,640 9,313,688 11,196,766 11,655,370 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 9,599,145 8,305,515 6,799,350 6,062,746TOTAL ENDING FUND BALANCE 9,599,145 8,305,515 6,799,350 6,062,746TOTAL APPLICATIONS 14,720,785 17,619,203 17,996,116 17,718,116

FISCAL YEAR 2020-21

Washoe County School District Capital Projects Fund - Expenditures by Program, Function, and ObjectGovernment Services Tax FundSchedule BB, Page 66 of 128


Page 6612/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 84,6601600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 84,660 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2016A Extended Bond RolloverSchedule BB, Page 67 of 128


Page 6712/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 161,469 0 Unreserved Opening Balance 7,006,716 1,118,258TOTAL OPENING BALANCE 7,168,186 1,118,258 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 7,252,846 1,118,258 0 0

FISCAL YEAR 2020-21



Page 6812/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies 62,283 121,029 Property 106 Other2500 Subtotal 62,283 121,135 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 62,283 121,135 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 233,372 129,771 600 Supplies 700 Property 800 Other 2,414 10,0004300 SUBTOTAL 235,785 139,771 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 21,627 0 200 Benefits 8,473 0 300/400/500 Purchased Service 459,517 207,190 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 489,617 207,190 0 04700 Building Improvements 100 Salaries 101,848 15,000 200 Benefits 40,121 3,000 300/400/500 Purchased Service 5,191,430 612,263 600 Supplies 5,755 12,500 700 Property 7,748 7,399 800 Other 0 04700 Subtotal 5,346,902 650,162 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 6,072,305 997,123 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 6,134,588 1,118,258 0 0TOTAL ALL EXPENDITURES 6,134,588 1,118,258 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 1,118,258TOTAL ENDING FUND BALANCE 1,118,258 0 0 0TOTAL APPLICATIONS 7,252,846 1,118,258 0 0

FISCAL YEAR 2020-21



Page 7012/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 155,1721600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 6,465 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 161,637 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21



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FISCAL YEAR 2020-21



Page 7212/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries 668,030 Benefits 271,668 Purchased Services 3,643 Supplies Property Other2500 Subtotal 0 943,341 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 943,341 0 0 4100 Land Acquisition 100 Salaries 1,374 0 200 Benefits 549 0 300/400/500 Purchased Service 23,597 0 600 Supplies 0 0 700 Property 4,302 197,293 800 Other 782 04100 SUBTOTAL 30,603 197,293 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 0 13,000 200 Benefits 0 2,000 300/400/500 Purchased Service 1,694,873 1,300,704 600 Supplies 0 0 700 Property 0 0 800 Other 94 5,0004300 SUBTOTAL 1,694,967 1,320,704 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21



Page 7312/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 1,621,525 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 1,621,525 0 0 0 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 109,4764600 SUBTOTAL 0 109,476 0 04700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4700 Subtotal 0 0 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 3,347,096 1,627,473 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 3,347,096 2,570,814 0 0TOTAL ALL EXPENDITURES 3,347,096 2,570,814 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 2,570,814TOTAL ENDING FUND BALANCE 2,570,814 0 0 0TOTAL APPLICATIONS 5,917,910 2,570,814 0 0

FISCAL YEAR 2020-21



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FISCAL YEAR 2020-21



Page 7512/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 7,022,138 0 Unreserved Opening Balance 26,316,666 17,810,183TOTAL OPENING BALANCE 33,338,804 17,810,183 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 33,995,363 17,810,183 0 0

FISCAL YEAR 2020-21



Page 7612/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries 1,611,324 779,834 Benefits 595,852 317,000 Purchased Services 9,558 102,059 Supplies 0 0 Property 0 512 Other2500 Subtotal 2,216,733 1,199,405 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 2,216,733 1,199,405 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 2,055,875 800 Other 4100 SUBTOTAL 2,055,875 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 403 20,000 200 Benefits 153 14,000 300/400/500 Purchased Service 4,693,896 6,804,637 600 Supplies 0 75 700 Property 0 0 800 Other 43,515 20,0004300 SUBTOTAL 4,737,967 6,858,712 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21



Page 7712/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 31,372 10,000 200 Benefits 12,212 4,000 300/400/500 Purchased Service 1,165,316 2,159,534 600 Supplies 213 0 700 Property 0 0 800 Other 0 44,1254600 SUBTOTAL 1,209,113 2,217,659 0 04700 Building Improvements 100 Salaries 245,894 65,000 200 Benefits 95,905 25,000 300/400/500 Purchased Service 5,336,578 7,294,252 600 Supplies 287,115 100,154 700 Property 0 50,000 800 Other 0 04700 Subtotal 5,965,492 7,534,406 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 13,968,448 16,610,778 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 16,185,181 17,810,183 0 0TOTAL ALL EXPENDITURES 16,185,181 17,810,183 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 17,810,183TOTAL ENDING FUND BALANCE 17,810,183 0 0 0TOTAL APPLICATIONS 33,995,363 17,810,183 0 0

FISCAL YEAR 2020-21



Page 7812/7/2010


REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 241,6271600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 241,627 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 0 0 0 04000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

FISCAL YEAR 2020-21



Page 7912/7/2010


YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) 2,941,037 0 Unreserved Opening Balance 10,989,618 7,178,227TOTAL OPENING BALANCE 13,930,656 7,178,227 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 14,172,283 7,178,227 0 0

FISCAL YEAR 2020-21



Page 8012/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries 9,794 15,000 Benefits 0 0 Purchased Services 11,195 113,366 Supplies 77,274 329,216 Property 0 10,000 Other 1,679 10,0002500 Subtotal 99,942 477,582 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 99,942 477,582 0 0 4100 Land Acquisition 100 Salaries 867 4,000 200 Benefits 330 1,500 300/400/500 Purchased Service 1,093,851 1,080,915 600 Supplies 0 0 700 Property 339,167 1,536,559 800 Other 23,957 5,0004100 SUBTOTAL 1,458,171 2,627,973 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 3,186 4,000 200 Benefits 1,228 1,500 300/400/500 Purchased Service 2,827,725 1,535,884 600 Supplies 0 0 700 Property 0 0 800 Other 90,547 10,0004300 SUBTOTAL 2,922,685 1,551,384 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21



Page 8112/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 431,660 225 600 Supplies 0 1,911 700 Property 800 Other 4500 SUBTOTAL 431,660 2,136 0 0 4600 Site Improvement 100 Salaries 43,976 24,000 200 Benefits 16,998 9,000 300/400/500 Purchased Service 37,691 50,500 600 Supplies 0 0 700 Property 0 0 800 Other 0 23,8994600 SUBTOTAL 98,665 107,399 0 04700 Building Improvements 100 Salaries 113,955 80,000 200 Benefits 44,744 32,000 300/400/500 Purchased Service 1,824,233 2,289,753 600 Supplies 0 10,000 700 Property 0 0 800 Other 0 04700 Subtotal 1,982,932 2,411,753 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 6,894,114 6,700,645 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 6,994,056 7,178,227 0 0TOTAL ALL EXPENDITURES 6,994,056 7,178,227 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 7,178,227TOTAL ENDING FUND BALANCE 7,178,227 0 0 0TOTAL APPLICATIONS 14,172,283 7,178,227 0 0

FISCAL YEAR 2020-21



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FISCAL YEAR 2020-21

Washoe County School District Capital Projects - Budgeted Resources2019 Extended Bond RolloverSchedule BB, Page 83 of 128


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YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 75,000,000 5110 Bond Principal 5120 Premium/Discount of Bond Sale 672,8245200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 75,672,824 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 12,865,287 12,865,287TOTAL OPENING BALANCE 0 0 12,865,287 12,865,287 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 0 75,672,824 12,865,287 12,865,287

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries 2,000,000 2,504,000 Benefits 840,000 1,029,000 Purchased Services 5,000 9,000 Supplies 0 100,551 Property 120,000 20,000 Other 1,000,000 20,0002500 Subtotal 0 3,965,000 0 3,682,551 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 3,965,000 0 3,682,551 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 16,959,000 2,000,000 600 Supplies 0 700 Property 0 800 Other 500,000 700,0004300 SUBTOTAL 0 17,459,000 0 2,700,0004400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 50,000 200 Benefits 25,000 300/400/500 Purchased Service 6,481,000 2,000,000 600 Supplies 100,000 700 Property 800 Other 4600 SUBTOTAL 0 6,656,000 0 2,000,0004700 Building Improvements 100 Salaries 500,000 200 Benefits 250,000 300/400/500 Purchased Service 30,327,537 4,482,736 600 Supplies 2,250,000 700 Property 1,400,000 800 Other 4700 Subtotal 0 34,727,537 0 4,482,736 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 0 58,842,537 0 9,182,736 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 0 62,807,537 0 12,865,287TOTAL ALL EXPENDITURES 0 62,807,537 0 12,865,287 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 12,865,287 12,865,287 0TOTAL ENDING FUND BALANCE 0 12,865,287 12,865,287 0TOTAL APPLICATIONS 0 75,672,824 12,865,287 12,865,287

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FISCAL YEAR 2020-21

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YEAR ENDINGCURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 130,480,000 130,480,000 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 130,480,000 130,480,0008000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening BalanceTOTAL OPENING BALANCE 0 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 0 0 130,480,000 130,480,000

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries 2,525,000 Benefits 1,000,000 Purchased Services 7,551 Supplies 125,000 Property 85,000 60,000 Other 02500 Subtotal 0 0 3,742,551 60,000 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 0 3,742,551 60,000 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 8,500,000 600 Supplies 0 700 Property 0 800 Other 500,0004200 SUBTOTAL 0 0 9,000,000 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 1,000,000 600 Supplies 700 Property 800 Other 500,0004300 SUBTOTAL 0 0 0 1,500,0004400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 50,000 50,000 200 Benefits 15,000 15,000 300/400/500 Purchased Service 68,935,000 68,935,000 600 Supplies 4,000,000 4,000,000 700 Property 1,000,000 1,000,000 800 Other 1,000,000 1,000,0004500 SUBTOTAL 0 0 75,000,000 75,000,000 4600 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 14,500,000 12,000,000 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 0 0 14,500,000 12,000,0004700 Building Improvements 100 Salaries 50,000 50,000 200 Benefits 15,000 15,000 300/400/500 Purchased Service 18,692,449 7,509,713 600 Supplies 2,000,000 0 700 Property 2,000,000 1,000,000 800 Other 0 04700 Subtotal 0 0 22,757,449 8,574,713 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 0 0 121,257,449 97,074,713 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 0 0 125,000,000 97,134,713TOTAL ALL EXPENDITURES 0 0 125,000,000 97,134,713 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 5,480,000 33,345,287TOTAL ENDING FUND BALANCE 0 0 5,480,000 33,345,287TOTAL APPLICATIONS 0 0 130,480,000 130,480,000

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FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES 2400 School Administration 100 Salaries 200 Benefits Purchased Services Supplies Property Other2400 Subtotal 0 0 0 02500 Central Services Salaries Benefits Purchased Services Supplies Property Other2500 Subtotal 0 0 0 0 2600 Operations and Maintenance of Plant Salaries Benefits Purchased Services Supplies Property Other2600 Subtotal 0 0 0 0TOTAL SUPPORT SERVICES 0 0 0 0 4100 Land Acquisition 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4100 SUBTOTAL 0 0 0 0 4200 Site Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4200 SUBTOTAL 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 159,091 198,452 600 Supplies 0 0 700 Property 0 0 800 Other 1,380 5,0004300 SUBTOTAL 160,471 203,452 0 04400 EDUCATIONAL SPECIFICATIONS DEVELOPMENT 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4400 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4500 Building Acquisition & Construction 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4500 SUBTOTAL 0 0 0 0 4600 Site Improvement 100 Salaries 13,439 6,000 200 Benefits 5,329 2,000 300/400/500 Purchased Service 306,385 413,278 600 Supplies 700 Property 800 Other 4600 SUBTOTAL 325,152 421,278 0 04700 Building Improvements 100 Salaries 110,678 60,000 200 Benefits 42,993 24,000 300/400/500 Purchased Service 1,989,216 1,228,523 600 Supplies 13,007 500 700 Property 0 0 800 Other 0 04700 Subtotal 2,155,894 1,313,023 0 0 4000 TOTAL FACILITIES ACQUISITION AND CONSTRUCTION 2,641,517 1,937,753 0 0 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 2,641,517 1,937,753 0 0TOTAL ALL EXPENDITURES 2,641,517 1,937,753 0 0 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 1,937,753TOTAL ENDING FUND BALANCE 1,937,753 0 0 0TOTAL APPLICATIONS 4,579,270 1,937,753 0 0

FISCAL YEAR 2020-21

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REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes - Boat Tax1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 84,051 11,678 11,266 11,2661600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 502,292 468,988 481,885 481,885 1910 Rentals 1920 Donations 2,086,369 4,341,102 4,200,424 4,200,4241950/60 Services Provided other Governments 1990 Miscellaneous 321,691 323,822 187,289 187,289TOTAL LOCAL SOURCES 2,994,403 5,145,590 4,880,864 4,880,8643000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 28,388,666 41,469,715 41,469,715 41,469,715 3210 Special Transportation 3220 Adult High School Diploma 1,503,046 1,574,045 1,574,045 1,574,045 3230 Class Size Reduction 3240 Full Day Kindergarten3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 29,891,712 43,043,760 43,043,760 43,043,7604000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct 1,341,344 825,520 825,520 825,5204500 Restricted - State Agency 35,716,249 36,885,306 37,911,157 37,911,1574700 Federal Other Flow Through 4,890,817 4,421,452 4,362,986 4,362,986 4710 Forrest Revenue 864,9514800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 42,813,361 42,132,278 43,099,663 43,099,662

FISCAL YEAR 2020-21

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YEAR ENDING CURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening Balance 4,658,703 5,330,811 2,488,006 2,573,006TOTAL OPENING BALANCE 4,658,703 5,330,811 2,488,006 2,573,006 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 80,358,179 95,652,438 93,512,293 93,597,292

FISCAL YEAR 2020-21

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED100 REGULAR PROGRAMS 1000 Instruction 100 Salaries 285,509 287,601 182,637 182,639 200 Benefits 46,328 0 0 0 300/400/500 Purchased Service 2,480 0 0 0 600 Supplies 11,013 96,391 96,391 96,391 700 Property 0 0 0 0 800 Other 99 0 0 0100 TOTAL REGULAR PROGRAMS 345,429 383,992 279,028 279,030200 SPECIAL PROGRAMS 1000 Instruction 100 Salaries 7,036,676 6,556,588 6,556,588 6,556,588 200 Benefits 3,680,385 3,497,739 3,497,739 3,497,739 300/400/500 Purchased Service 17,703 12,910 12,910 12,910 600 Supplies 142,827 66,896 66,896 66,896 700 Property 0 0 0 0 800 Other 4,404 4,500 4,500 4,500 2100 Student Support 100 Salaries 1,567,046 1,502,985 1,511,881 1,511,881 200 Benefits 651,240 558,639 566,415 566,415 300/400/500 Purchased Service 562,462 228,633 234,323 233,123 600 Supplies 698,281 631,709 633,953 635,153 700 Property 5,495 0 0 0 800 Other 262,106 278,981 278,981 278,981 2200 Instructional Staff Support 100 Salaries 538,140 903,432 803,432 803,432 200 Benefits 163,664 266,949 226,950 226,950 300/400/500 Purchased Service 622,300 550,000 560,894 560,894 600 Supplies 51,377 50,000 51,814 51,814 700 Property 0 0 0 0 800 Other 7,220 5,000 6,849 6,849 2300 General Administration 100 Salaries 12,336 0 0 0 200 Benefits 618 0 0 0 300/400/500 Purchased Service 81,055 90,000 90,000 90,000 600 Supplies 0 0 0 0 700 Property 0 0 0 0 800 Other 35,176 100,000 100,000 100,0002500 Central Services 100 Salaries 342,505 356,197 256,197 256,197 200 Benefits 129,542 142,796 102,796 102,796 300/400/500 Purchased Service 258,445 235,000 240,854 240,854 600 Supplies 442 18,640 20,000 20,000 700 Property 0 0 0 0 800 Other 337,069 424,343 431,343 431,343 2700 Student Transportation 100 Salaries 200 Benefits 300/400/500 Purchased Service 10,048 8,505 8,505 8,505 600 Supplies 700 Property 800 Other 4600 Site Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 200 TOTAL SPECIAL PROGRAMS 17,218,562 16,490,442 16,263,820 16,263,820

FISCAL YEAR 2020-21

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12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED300 VOCATIONAL & TECHNICAL PROGRAMS 1000 Instruction 100 Salaries 503,796 954,541 954,541 954,541 200 Benefits 195,950 346,232 346,232 346,232 300/400/500 Purchased Service 22,466 26,560 26,560 26,560 600 Supplies 686,103 796,985 796,985 796,985 700 Property 553,349 52,250 52,250 52,250 800 Other 6,063 5,650 5,650 5,650 2100 Student Support 100 Salaries 43,401 56,500 56,500 56,500 200 Benefits 13,047 16,086 16,086 16,086 300/400/500 Purchased Service 39,390 33,479 33,479 33,479 600 Supplies 37,925 21,714 21,714 21,714 700 Property 800 Other 2200 Instructional Staff Support 100 Salaries 612,716 663,270 663,270 663,270 200 Benefits 231,921 252,551 252,551 252,551 300/400/500 Purchased Service 241,716 231,195 231,195 231,195 600 Supplies 3,031 1,290 1,290 1,290 700 Property 0 0 0 0 800 Other 0 548 548 5482500 Central Services 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 50,925 72,456 72,456 72,456 2700 Student Transportation 100 Salaries 200 Benefits 300/400/500 Purchased Service 193,857 206,000 206,000 206,000 600 Supplies 700 Property 800 Other 4700 Building Improvements 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 300 TOTAL VOCATIONAL & TECHNICAL PROGRAMS 3,435,656 3,737,307 3,737,307 3,737,307400 OTHER INSTRUCTIONAL PROGRAMS 1000 Instruction 100 Salaries 14,527,764 19,027,666 19,027,666 19,027,666 200 Benefits 5,001,270 7,100,496 7,100,496 7,100,496 300/400/500 Purchased Service 422,211 396,686 396,686 396,686 600 Supplies 5,936,823 9,258,625 9,258,625 9,258,625 700 Property 10,258 7,215 7,215 7,215 800 Other 356,999 340,076 340,076 340,076 2100 Student Support Services 100 Salaries 2,457,122 2,836,884 2,836,884 2,836,884 200 Benefits 759,052 1,250,544 1,250,544 1,250,544 300/400/500 Purchased Service 1,976,639 3,665,383 3,665,383 3,665,383 600 Supplies 280,002 698,107 698,107 698,107 700 Property 0 11,000 11,000 11,000 800 Other 61,231 111,022 111,022 111,022 2200 Instructional Support Services 100 Salaries 5,591,211 6,683,234 6,683,234 6,683,234 200 Benefits 1,939,748 2,346,491 2,346,491 2,346,491 300/400/500 Purchased Service 2,158,830 3,308,273 3,308,273 3,308,273 600 Supplies 820,377 647,752 647,752 647,752 700 Property 5,902 0 0 0 800 Other 103,155 69,765 69,765 69,765

FISCAL YEAR 2020-21



12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED 2300 General Administration 100 Salaries 1,449,053 1,487,783 1,487,983 1,487,783 200 Benefits 559,824 729,745 729,545 729,745 300/400/500 Purchased Service 35,302 22,796 22,796 22,796 600 Supplies 34,684 44,514 44,514 44,514 700 Property 0 0 0 0 800 Other 105,887 86,562 86,562 86,562 2400 School Administration 100 Salaries 1,039,620 1,088,713 1,088,713 1,088,713 200 Benefits 414,019 478,132 478,132 478,132 300/400/500 Purchased Service 0 34,000 34,000 34,000 600 Supplies 0 0 0 0 700 Property 0 0 0 0 800 Other 0 0 0 02500 Central Services 100 Salaries 866,024 847,339 847,339 847,339 200 Benefits 344,806 329,822 329,822 329,822 300/400/500 Purchased Service 306,260 361,196 361,196 361,196 600 Supplies 41,585 35,471 35,471 35,471 700 Property 0 0 0 0 800 Other 746,580 796,576 796,576 796,576 2600 Operations and Maintenance of Plant 100 Salaries 123,025 747,057 747,057 747,057 200 Benefits 65,494 442,733 442,733 442,733 300/400/500 Purchased Service 227,594 226,081 226,081 226,081 600 Supplies 464,872 191,616 191,616 191,616 700 Property 0 54,539 54,539 54,539 800 Other 0 2,574 2,574 2,574 2700 Student Transportation 100 Salaries 0 0 0 0 200 Benefits 0 0 0 0 300/400/500 Purchased Service 384,039 296,428 296,428 296,428 600 Supplies 0 0 0 0 700 Property 383,725 0 0 0 800 Other 0 0 0 0 3100 Food Service Operations 100 Salaries 0 0 0 0 200 Benefits 0 0 0 0 300/400/500 Purchased Service 68,302 95,317 95,317 95,317 600 Supplies 9,340 9,093 9,093 9,093 700 Property 0 0 0 0 800 Other 0 0 0 0 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 40,110 48,433 48,433 48,433 600 Supplies 4600 Site Improvements 300/400/500 Purchased Service 700 4700 Building Improvements 100 Salaries 0 0 0 200 Benefits 0 0 0 300/400/500 Purchased Service 763,482 763,482 763,482 600 Supplies 26,500 26,500 26,500 700 Property 8,835 8,835 8,835 800 Other 0 0 0400 TOTAL OTHER INSTRUCTIONAL PROGRAMS 50,119,439 67,014,554 67,014,556 67,014,554600 ADULT EDUCATION PROGRAMS 1000 Instruction 100 Salaries 330,898 450,860 450,860 450,860 200 Benefits 59,758 86,978 86,978 86,978 300/400/500 Purchased Service 916 8,485 8,485 8,485 600 Supplies 141,405 26,343 26,343 26,343 700 Property 0 0 0 0 800 Other 900 1,500 1,500 1,500

FISCAL YEAR 2020-21



12/7/2010


PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED 2100 Student Support 100 Salaries 160,832 137,624 137,624 137,624 200 Benefits 69,327 61,983 61,983 61,983 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2200 Instructional Support Services 100 Salaries 56,050 71,950 71,950 71,950 200 Benefits 15,503 17,412 17,412 17,412 300/400/500 Purchased Service 198,637 193,093 193,093 193,093 600 Supplies 9,420 15,550 15,550 15,550 700 Property 6,608 0 0 0 800 Other 189 0 0 0 2300 General Administration 100 Salaries 12,539 16,656 16,656 16,656 200 Benefits 1,002 2,850 2,850 2,850 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2400 School Administration 100 Salaries 318,415 338,111 338,111 338,111 200 Benefits 116,448 140,450 140,450 140,450 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2600 Operations and Maintenance of Plant 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2700 Student Transportation 100 Salaries 200 Benefits 300/400/500 Purchased Service 4,200 4,200 4,200 4,200 600 Supplies 700 Property 800 Other 600 TOTAL ADULT EDUCATION PROGRAMS 1,503,047 1,574,045 1,574,045 1,574,045800 COMMUNITY SERVICE PROGRAMS2500 Central Services 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 15,172 15,461 15,461 15,461 3300 Community Service Operations 100 Salaries 322,718 307,809 307,809 307,809 200 Benefits 121,988 126,940 126,940 126,940 300/400/500 Purchased Service 37,867 115,135 115,135 115,135 600 Supplies 19,708 168,250 168,250 168,250 700 Property 0 0 0 0 800 Other 898 2,281 2,281 2,281800 COMMUNITY SERVICE PROGRAMS 518,351 735,875 735,876 735,875000 UNDISTRIBUTED EXPENDITURES 1000 Instruction 100 Salaries 0 0 0 0 200 Benefits 0 0 0 0 300/400/500 Purchased Service 0 0 0 0 600 Supplies 15,604 43,521 43,521 43,521 700 Property 0 0 0 0 800 Other 0 0 0 01000 SUBTOTAL 15,604 43,521 43,521 43,521

FISCAL YEAR 2020-21


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED 2100 Student Support 100 Salaries 19,319 0 0 0 200 Benefits 2,196 0 0 0 300/400/500 Purchased Service 94,917 2,095 2,095 2,095 600 Supplies 121,384 835,522 835,522 835,522 700 Property 0 0 0 0 800 Other 177,757 0 0 02100 SUBTOTAL 415,573 837,617 837,617 837,617 2200 Instructional Staff Support 100 Salaries 69,576 35,524 35,524 35,524 200 Benefits 1,433 0 0 0 300/400/500 Purchased Service 10,085 0 0 0 600 Supplies 5,982 60,479 60,479 60,479 700 Property 0 0 0 0 800 Other 0 0 0 02200 SUBTOTAL 87,076 96,002 96,003 96,002 2300 General Administration 100 Salaries 56,316 90,464 92,951 92,951 200 Benefits 25,873 41,370 42,508 42,508 300/400/500 Purchased Service 454,131 172,687 177,436 177,436 600 Supplies 173,005 274,318 281,862 281,862 700 Property 0 0 0 0 800 Other 276 0 0 02300 SUBTOTAL 709,601 578,839 594,757 594,757 2400 School Administration 100 Salaries 6,000 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2400 SUBTOTAL 6,000 0 0 02500 Central Services 100 Salaries 51,787 58,750 58,000 58,000 200 Benefits 17,159 20,250 22,040 22,040 300/400/500 Purchased Service 72,064 127,692 61,000 61,000 600 Supplies 455,071 1,123,922 560,357 560,357 700 Property 0 0 0 0 800 Other 0 0 0 02500 SUBTOTAL 596,081 1,330,614 701,397 701,397 2600 Plant Maintenance and Operations 100 Salaries 3,000 0 0 200 Benefits 0 0 0 300/400/500 Purchased Service 403 0 0 600 Supplies 2,861 23,104 23,104 23,104 700 Property 0 0 0 800 Other 0 0 02600 SUBTOTAL 6,264 23,104 23,104 23,104 3100 Food Services 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 1,816 1,816 1,816 700 Property 800 Other 3100 SUBTOTAL 0 1,816 1,816 1,816 4300 Architecture/Engineering 100 Salaries 200 Benefits 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 4300 SUBTOTAL 0 0 0 0

FISCAL YEAR 2020-21


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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED000 UNDISTRIBUTED EXPENDITURES (continued) 4700 Building Improvement 100 Salaries 200 Benefits 300/400/500 Purchased Service 8,977 600 Supplies 41,708 700 Property 800 Other 4700 SUBTOTAL 50,685 0 0 0 TOTAL SUPPORT SERVICES 1,886,884 2,911,514 2,298,215 2,298,215 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 1,886,884 2,911,514 2,298,215 2,298,215TOTAL ALL EXPENDITURES 75,027,368 92,847,728 91,902,847 91,902,846 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance 5,330,811 2,573,006 1,609,446 1,694,446TOTAL ENDING FUND BALANCE 5,330,811 2,573,006 1,609,446 1,694,446TOTAL APPLICATIONS 80,358,179 95,420,734 93,512,293 93,597,292

FISCAL YEAR 2020-21


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REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes - Boat Tax1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 1600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 0 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 30,537,267 32,581,658 33,551,397 33,551,397 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction3800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 30,537,267 32,581,658 33,551,397 33,551,3974000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

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YEAR ENDING CURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds 42,735,886 45,355,506 46,531,807 46,531,8075300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 42,735,886 45,355,506 46,531,807 46,531,8078000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening BalanceTOTAL OPENING BALANCE 0 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 73,273,153 77,937,164 80,083,204 80,083,204

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED200 SPECIAL PROGRAMS 1000 Instruction 100 Salaries 32,447,014 33,096,086 34,868,294 34,868,294 200 Benefits 13,498,075 15,651,251 17,090,192 17,090,192 300/400/500 Purchased Service 74,693 142,448 123,692 123,692 600 Supplies 92,045 38,241 31,433 31,433 700 Property 800 Other 2100 Student Support 100 Salaries 10,005,975 10,968,341 11,244,830 11,244,830 200 Benefits 3,593,221 3,918,969 4,036,117 4,036,117 300/400/500 Purchased Service 213,864 342,882 330,875 330,875 600 Supplies 235,615 175,371 168,184 168,184 700 Property 800 Other 14,134 10,000 10,000 10,000 2200 Instructional Staff Support 100 Salaries 2,143,661 1,602,618 1,677,600 1,677,600 200 Benefits 848,522 819,653 710,206 710,206 300/400/500 Purchased Service 55,000 600 Supplies 700 Property 800 Other 2300 General Administration 100 Salaries 394,380 422,546 277,043 277,043 200 Benefits 149,048 175,083 106,548 106,548 300/400/500 Purchased Service 600 Supplies 408 300 300 300 700 Property 800 Other 190 190 190 2400 School Administration 100 Salaries 524,504 610,311 542,207 542,207 200 Benefits 208,247 269,097 226,766 226,766 300/400/500 Purchased Service 500 500 5002500 Central Services 100 Salaries 66,283 215,185 183,218 183,218 200 Benefits 25,697 40,378 76,289 76,289 300/400/500 Purchased Service 4,240 11,125 11,125 11,125 600 Supplies 169 700 Property 800 Other 2600 Plant Maintenance and Operations 100 Salaries 44,002 54,833 51,208 51,208 200 Benefits 20,972 24,744 26,546 26,546 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 2700 Student Transportation 100 Salaries 4,379,874 4,440,136 4,818,671 4,818,671 200 Benefits 2,093,765 2,463,121 1,911,063 1,911,063 300/400/500 Purchased Service 42,608 333,150 333,150 333,150 600 Supplies 1,245,109 1,226,958 1,226,958 1,226,958 700 Property 800 Other 200 TOTAL SPECIAL PROGRAMS 72,421,125 77,053,517 80,083,204 80,083,204

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED 6200 Other Fund Transfers 910 Interfund Transfers 852,027 883,647 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 852,027 883,647 0 0TOTAL ALL EXPENDITURES 73,273,153 77,937,164 80,083,204 80,083,204 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance TOTAL ENDING FUND BALANCE 0 0 0 0TOTAL APPLICATIONS 73,273,153 77,937,164 80,083,204 80,083,204

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REVENUE 6/30/2019 ENDING 6/30/20 APPROVED APPROVED1000 LOCAL SOURCES 1100 Tax Revenue 1110 Property Taxes 1111 Net Proceeds of Mines 1112 Net Proceeds Of Mines -Prior Year 1120 School Support Taxes 1150 Residential Construction Tax1190 Other Taxes 1191 Franchise Taxes 1192 Governmental Services Tax1200 Local Gov Units - Not School Districts 1210 Rev in Lieu of Taxes - Boat Tax1300 Tuition1400 Transportation Fees 1500 Earnings on Investments 1600 Food Service Revenue 1611 Daily Sales - School Lunch 1612 Daily Sales - School Breakfast 1613 Daily Sales - Special Milk 1614 Daily Sales - After School Program1700 District Activities Revenue1800 Community Service Activities 1900 Other Revenues 1910 Rentals 1920 Donations1950/60 Services Provided other Governments 1990 MiscellaneousTOTAL LOCAL SOURCES 0 0 0 03000 REVENUE FROM STATE SOURCES 3110 Distributive School Fund 3115 Special Education - DSA Funding3200 Restricted Funding/Grants -in-Aid Rev 3210 Special Transportation 3220 Adult High School Diploma 3230 Class Size Reduction 19,843,599 19,067,925 19,504,035 19,504,0353800 In Lieu of Taxes3900 For/on behalf of School DistrictTOTAL STATE SOURCES 19,843,599 19,067,925 19,504,035 19,504,0354000 FEDERAL SOURCES4100 Unrestricted - Direct Fed Gov't '4103 Energy Education / E-Rate4200 Unrestricted - State Agency 4300 Restricted - Direct4500 Restricted - State Agency4700 Federal Other Flow Through 4710 Forrest Revenue4800 Revenue in Lieu of Taxes4900 Revenue for-on behalf of School DistrictTOTAL FEDERAL SOURCES 0 0 0 0

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YEAR ENDING CURRENT YEAR TENTATIVE FINAL5000 OTHER SOURCES OF FUNDS 6/30/2019 ENDING 6/30/20 APPROVED APPROVED5100 Isurance of Bonds 5110 Bond Principal 5120 Premium/Discount of Bond Sale5200 Transfers from Other Funds5300 Gain/Loss on Disposal of Assets5400 Loan Proceeds (>12 months)5500 Capital Lease Proceeds5600 Other Long-Term Debt ProceedsTOTAL OTHER SOURCES 0 0 0 08000 OPENING FUND BALANCE Reserved Opening Balance (NPM) Unreserved Opening BalanceTOTAL OPENING BALANCE 0 0 0 0 Prior Period Adjustments Residual Equity transfers TOTAL ALL RESOURCES 19,843,599 19,067,925 19,504,035 19,504,035

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PROGRAM FUNCTION OBJECT 6/30/2019 ENDING 6/30/20 APPROVED APPROVED100 REGULAR PROGRAMS 1000 Instruction 100 Salaries 13,728,075 12,228,248 13,243,426 13,243,426 200 Benefits 6,115,524 6,839,677 6,260,610 6,260,610 300/400/500 Purchased Service 600 Supplies 700 Property 800 Other 100 TOTAL REGULAR PROGRAMS 19,843,599 19,067,925 19,504,035 19,504,035 6200 Other Fund Transfers 910 Interfund Transfers 5300 Conversion Factor Reduction000 TOTAL UNDISTRIBUTED EXPENDITURES 0 0 0 0TOTAL ALL EXPENDITURES 19,843,599 19,067,925 19,504,035 19,504,035 6300 Contingency ENDING FUND BALANCE Reserved Ending Balance Unreserved Ending Balance TOTAL ENDING FUND BALANCE 0 0 0 0TOTAL APPLICATIONS 19,843,599 19,067,925 19,504,035 19,504,035

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AVAILABLE RESOURCES 6/30/2019 ENDING 6/30/20 APPROVED APPROVEDCOMBINED BONDS 1110 Property Taxes 58,572,922 61,764,490 64,852,715 64,852,7151120 School Support Taxes1190 Other Resources: Net Incr (Decr) in Fair Value of Investments Proceeds from Refunding Bonds Premium on Bonds sold Proceeds from Bond Sales Gain or Loss on Investments Debt Premium1500 Earnings on Investments 3,628,095 1,580,087 1,465,901 1,465,901 Intetest Subsidy Transfers IN from other funds Subtotal 62,201,017 63,344,577 66,318,616 66,318,616Opening Fund Balance 61,920,647 42,572,248 21,368,623 21,368,623 Subtotal-Combined Bonds 124,121,664 105,916,825 87,687,239 87,687,239MEDIUM-TERM FINANCING 1110 Property Taxes 1190 Other Resources: Proceeds of Refunding Bonds Premium on Bonds sold1500 Earnings on InvestmentsTransfers IN from Other Funds 2,204,352 2,001,442 4,965,638 4,975,638Opening Fund Balance Subtotal - Loans 2,204,352 2,001,442 4,965,638 4,975,638TOTAL AVAILABLE FINANCING 126,326,016 107,918,267 92,652,877 92,662,877FUND EXPENDITURES COMBINED BONDS 4700 Building Improvements9004 Principal 34,069,874 34,225,000 36,250,000 36,250,0009003 Interest 22,718,493 21,046,182 20,751,151 20,751,151 Bond Defeasance Bond Defeasance Other Costs9006 Coupon Redemption 9007 Other Costs Bond Issuance Costs Payments for Refunding Bonds 26,955,000 28,177,020 Incline Property Tax Refunds & Interest Reno Development Settlement Misc Costs 10,400 1,100,000 1,100,000 1,100,000 Transfers TO Other Funds Reserves (Include unappropriated balance) 42,572,249 21,368,623 29,586,088 29,586,088 Subtotal - Combined Bonds 126,326,016 105,916,825 87,687,239 87,687,239MEDIUM-TERM FINANCING 8004 Principal 1,925,739 4,802,934 4,802,9348003 Interest 75,703 162,704 172,704

Reserves (Include unappropriated balance) 0 Subtotal - MTF 0 2,001,442 4,965,638 4,975,638TOTAL FUND APPLICATIONS 126,326,016 107,918,267 92,652,877 92,662,877

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FISCAL YEAR 2020-21Page 11012/7/2010


AVAILABLE RESOURCES 6/30/2019 ENDING 6/30/20 APPROVED APPROVEDCOMBINED BONDS 1110 Property Taxes 1120 School Support Taxes1190 Other Resources: Net Incr (Decr) in Fair Value of Investments Proceeds from Refunding Bonds Premium on Bonds sold Proceeds from Bond Sales Gain or Loss on Investments Debt Premium1500 Earnings on Investments 648,749 Intetest Subsidy Transfers IN from other funds 12,773,000 19,002,075 25,255,860 Subtotal 648,749 12,773,000 19,002,075 25,255,860Opening Fund Balance 26,114,450 17,553,434 17,553,424 17,553,424 Subtotal-Combined Bonds 26,763,199 30,326,434 36,555,499 42,809,284MEDIUM-TERM FINANCING 1110 Property Taxes 1190 Other Resources: Proceeds of Refunding Bonds Premium on Bonds sold1500 Earnings on InvestmentsTransfers IN from Other FundsOpening Fund Balance Subtotal - Loans 0 0 0 0TOTAL AVAILABLE FINANCING 26,763,199 30,326,434 36,555,499 42,809,284FUND EXPENDITURES COMBINED BONDS 4700 Building Improvements9004 Principal 3,695,000 3,695,0009003 Interest 9,209,415 12,773,010 23,139,975 21,560,860 Bond Defeasance Bond Defeasance Other Costs9006 Coupon Redemption 9007 Other Costs Bond Issuance Costs Payments for Refunding Bonds Incline Property Tax Refunds & Interest Reno Development Settlement Misc Costs 350 Transfers TO Other Funds Reserves (Include unappropriated balance) 17,553,434 17,553,424 9,720,524 17,553,424 Subtotal - Combined Bonds 26,763,199 30,326,434 36,555,499 42,809,284MEDIUM-TERM FINANCING 8004 Principal8003 Interest

Reserves (Include unappropriated balance) Subtotal - MTF 0 0 0 0TOTAL FUND APPLICATIONS 26,763,199 30,326,434 36,555,499 42,809,284

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PROPRIETARY FUND (1) (2) (3) (4)ACTUAL ESTIMATED

YEAR ENDING CURRENT YEAR TENTATIVE FINAL6/30/2019 ENDING 6/30/20 APPROVED APPROVED

OPERATING REVENUE Local Sources 1900 Charges for Services 2,620,347 2,626,257 3,770,676 3,770,676

(A) Total Operating Revenue 2,620,347 2,626,257 3,770,676 3,770,676OPERATING EXPENSE 100 Salaries 200 Benefits 300/400/500 Purchased Services 3,116,201 4,116,377 4,062,696 4,062,696 600 Supplies 18,366 37,465 39,338 39,338 700 Property 800 Other 161,372 140,140 186,011 186,011

(B) Total Operating Expense 3,295,939 4,293,982 4,288,045 4,288,045

Operating Income or (Loss) (675,592) (1,667,725) (517,369) (517,369)

NONOPERATING REVENUES 1500 Interest Earned 85,432 34,824 31,951 31,951 Subsidies 1000 Revenue from Local Sources 3000 Revenue from State Sources 4000 Revenue from Federal Sources Medicare Part D Loss on Disposal of Asset (C) Total NONOPERATING Revenues 85,432 34,824 31,951 31,951NONOPERATING EXPENSES 832 Interest Expense Other Expense

(D) Total NONOPERATING Expenses 0 0 0 0

Net Income before Operating Transfers (590,160) (1,632,901) (485,418) (485,418)

Operating Transfers (Schedule T) 6200 From Other Funds 910 To Other Funds (E) Net Operating Transfers 0 0 0 0

(F) NET INCOME (590,160) (1,632,901) (485,418) (485,418)Retained Earnings Beginning July 1 2,813,628 2,223,468 590,567 590,567 Ending June 30 2,223,468 590,567 105,149 105,149

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YEAR ENDINGCURRENT YEAR TENTATIVE FINAL6/30/2019 ENDING 6/30/20 APPROVED APPROVED

A. CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received for services 2,620,347 2,626,257 3,770,676 3,770,676Cash paid for salaries and benefits 0 0 0Cash payments for employee benefits 0 0 0Cash payments for claims and services (3,410,209) (4,293,982) (4,288,045) (4,288,045)

a. Net cash provided/(used) by operating activities (789,862) (1,667,725) (517,369) (517,369)

B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES

Operating Transfers-In (Out) 0 0 0 0

b. Net cash provided by noncapital financing activities 0 0 0 0

C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purchase of Equipment (112,561)

c. Net cash used for capital and related financing activities (112,561) 0 0 0

D. CASH FLOWS FROM INVESTING ACTIVITIES: Interest Earned 93,067 34,824 31,951 31,951 Local Revenue State Revenue Federal Revenue 0 0 0d. Net cash provided from Investing Activities 93,067 34,824 31,951 31,951

NET INCREASE (DECREASE) in cashand cash equivalents (a+b+c+d) (809,356) (1,632,901) (485,418) (485,418)

CASH AND CASH EQUIVALENTS ATBEGINNING OF YEAR 5,035,517 4,226,161 2,593,260 2,593,260

CASH AND CASH EQUIVALENTS ATEND OF YEAR 4,226,161 2,593,260 2,107,842 2,107,842

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(A) Total Operating Revenue 77,643,679 80,280,980 84,213,029 84,213,029OPERATING EXPENSE 100 Salaries 321,317 326,842 343,184 343,184 200 Benefits 132,157 147,000 154,592 154,592 300/400/500 Purchased Services 77,544,139 78,508,616 82,434,046 82,434,046 600 Supplies 5,934 16,982 17,831 17,831 700 Property 800 Other 57,431 2,100,000 2,400,000 2,400,000


Operating Income or (Loss) (417,299) (818,460) (1,136,624) (1,136,624)



Net Income before Operating Transfers 78,400 (414,220) (732,384) (732,384)


(F) NET INCOME 78,400 (414,220) (732,384) (732,384)Retained Earnings Beginning July 1 17,668,106 17,746,506 17,332,286 17,332,286 Ending June 30 17,746,506 17,332,286 16,599,902 16,599,902

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Cash received for services 78,001,304 80,280,980 84,213,029 84,213,029Cash paid for salaries and benefits (453,969) (326,842) (343,184) (343,184)Cash payments for employee benefits (77,606,472) (147,000) (154,592) (154,592)Cash payments for claims and services (107,948) (80,625,598) (84,851,877) (84,851,877)

a. Net cash provided/(used) by operating activities (167,085) (818,460) (1,136,624) (1,136,624)



b. Net cash provided by noncapital (34,279,184) financing activities (34,279,184) 0 0 0

C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purchase of Equipment

c. Net cash used for capital and related financing activities 0 0 0 0


NET INCREASE (DECREASE) in cashand cash equivalents (a+b+c+d) (33,927,989) (414,220) (732,384) (732,384)



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(A) Total Operating Revenue 2,044,022 2,212,075 2,256,316 2,256,316OPERATING EXPENSE 100 Salaries 220,187 155,845 159,741 159,741 200 Benefits 408,244 64,173 65,778 65,778 300/400/500 Purchased Services 2,207,084 2,366,038 2,481,295 2,481,295 600 Supplies 6,809 15,209 15,970 15,970 700 Property 800 Other


Operating Income or (Loss) (798,302) (389,190) (466,468) (466,468)



Net Income before Operating Transfers (632,126) (267,048) (416,468) (416,468)


(F) NET INCOME (632,126) (267,048) (416,468) (416,468)Retained Earnings Beginning July 1 1,905,554 1,273,428 1,006,380 1,006,380 Ending June 30 1,273,428 1,006,380 589,912 589,912

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Cash received for services 2,044,022 2,212,075 2,256,316 2,256,316Cash paid for salaries and benefits 0 (155,845) (159,741) (159,741)Cash payments for employee benefits 0 (64,173) (65,778) (65,778)Cash payments for claims and services (2,522,253) (2,381,247) (2,497,265) (2,497,265)

a. Net cash provided/(used) by operating activities (478,231) (389,190) (466,468) (466,468)



b. Net cash provided by noncapital financing activities 0 0 0 0

C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purchase of Equipment



NET INCREASE (DECREASE) in cashand cash equivalents (a+b+c+d) (306,085) (267,048) (416,468) (416,468)



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OPERATING REVENUE Local Sources 1900 Food Service Revenues 6,147,804 6,589,566 6,589,566 6,589,566

(A) Total Operating Revenue 6,147,804 6,589,566 6,589,566 6,589,566OPERATING EXPENSE 100 Salaries 7,999,562 8,449,883 8,449,883 8,449,883 200 Benefits 3,125,046 3,488,195 3,488,195 3,488,195 300/400/500 Purchased Services 1,270,027 1,510,028 1,510,028 1,510,028 600 Supplies 11,345,536 12,891,716 12,891,716 12,891,716 700 Property 272,509 315,000 315,000 315,000 800 Other 488,435 510,000 510,000 510,000


Operating Income or (Loss) (18,353,310) (20,575,257) (20,575,257) (20,575,257)

NONOPERATING REVENUES 1500 Interest Earned Subsidies 3000 Revenue from State Sources 90,944 68,500 68,500 68,500 4000 Revenue from Federal Sources 19,008,970 21,058,860 21,058,860 21,058,860 Loss on Disposal of Asset Capital Contributions

(C) Total NONOPERATING Revenues 19,099,914 21,127,360 21,127,360 21,127,360NONOPERATING EXPENSES 832 Interest Expense Other Expense


Net Income before Operating Transfers 746,604 552,103 552,103 552,103


(F) NET INCOME 746,604 552,103 552,103 552,103Retained Earnings Beginning July 1 (3,803,064) (3,056,460) (2,504,357) (2,504,357) Ending June 30 (3,056,460) (2,504,357) (1,952,253) (1,952,253)

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Cash received for services 6,147,804 6,589,566 6,589,566 6,589,566Cash paid for food & Supplies (11,345,536) (12,891,716) (12,891,716) (12,891,716)Cash paid for salaries and benefits (11,124,607) (11,938,078) (11,938,078) (11,938,078)Cash payment for purchased services (1,270,027) (1,510,028) (1,510,028) (1,510,028)Cash payments for other (760,944) (825,000) (825,000) (825,000)

a. Net cash provided/(used) by operating activities (18,353,310) (20,575,257) (20,575,257) (20,575,257)

B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Federal reimbursements 19,008,970 21,058,860 21,058,860 21,058,860 State matching funds 90,944 68,500 68,500 68,500Operating Transfers-In (Out) 0 0 0 0

b. Net cash provided by noncapital financing activities 19,099,914 21,127,360 21,127,360 21,127,360

C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Purchase of Equipment


D. CASH FLOWS FROM INVESTING ACTIVITIES: Interest Earned Misc

d. Net cash provided from investing activities 0 0 0 0

NET INCREASE (DECREASE) in cashand cash equivalents (a+b+c+d) 746,604 552,103 552,103 552,103

CASH AND CASH EQUIVALENTS AT 746,604 1,298,707 1,298,707BEGINNING OF YEAR

CASH AND CASH EQUIVALENTS ATEND OF YEAR 746,604 1,298,707 1,850,811 1,850,811

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OPEB TRUST FUND (1) (2) (3) (4)ACTUAL ESTIMATED


ADDITIONS

Contributions by Employer 1,769,598 2,140,019 2,140,019 2,140,019Earnings (loss) on Investments 4,383,521 4,682,859 2,500,000 2,500,000Adjustment to fair market valueTransfers IN Total Additions 6,153,119 6,822,878 4,640,019 4,640,019

DEDUCTIONS 200 Benefits 5,211,120 5,990,019 5,990,019 5,990,019Transfers OUT Total Deductions 5,211,120 5,990,019 5,990,019 5,990,019

NET INCREASE/DECREASE 941,999 832,859 (1,350,000) (1,350,000)Assets Beginning July 1 58,285,186 59,227,185 60,060,044 60,060,044

Ending June 30 59,227,185 60,060,044 58,710,044 58,710,044

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Page 12012/7/2010

* - Type 7 - Capital Leases ALL EXISTING OR PROPOSED 1 - General Obligation Bonds 8 - Special Assessment Bonds GENERAL OBLIGATION BONDS, REVENUE BONDS 2 - G. O. Revenue Supported Bonds 9 - Mortgages MEDIUM-TERM FINANCING, CAPITAL LEASES AND 3 - G. O. Special Assessment Bonds 10 - Other (Specify Type) SPECIAL ASSESSMENT BONDS 4 - Revenue Bonds 11 - Proposed (Specify Type)

5 - Medium-Term F ENDING 06/30/2018 12 - Consolidated on CAFR Note Disclosure 6 - Medium-Term Financing - Lease Purchase *** - Principal placed into a sinking fund and are part of fund balance

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)(9)+(10)

BEGINNINGORIGINAL FINAL OUTSTANDING

NAME OF BOND OR LOAN AMOUNT OF ISSUE PAYMENT INTEREST BALANCE INTEREST PRINCIPAL List and Subtotal By Fund * TERM ISSUE DATE DATE RATE 7/1/2019 PAYABLE PAYABLE TOTAL

FUND:Debt Service Fund - WCSD (QSCB)+ 1 17 3,550,000 04/01/10 05/01/27 3.7970% 2,800,000 168,000 168,000Debt Service Fund - WCSD (QSCB) 1 17 5,415,000 10/06/10 06/01/27 2.8110% 4,415,000 229,315 229,315Debt Service Fund - WCSD (ROLLOVER) 1 13 41,515,000 10/06/10 06/01/23 3.5380% 15,225,000 748,500 4,295,000 5,043,500Debt Service Fund - WCSD (REFUNDING) 1 10 43,450,000 07/06/11 06/01/21 5.0000% 2,260,000 113,000 2,260,000 2,373,000Debt Service Fund - WCSD (ROLLOVER) 1 20 45,000,000 11/14/11 06/01/31 4.0000% 3,090,000 154,500 3,090,000 3,244,500Debt Service Fund - WCSD (ROLLOVER) 1 13 71,855,000 03/20/12 06/01/26 3.8890% 44,160,000 2,106,300 1,895,000 4,001,300Debt Service Fund - WCSD (ROLLOVER) 1 21 45,000,000 10/23/12 04/01/33 3.1392% 41,815,000 1,445,188 1,785,000 3,230,188Debt Service Fund - WCSD (REFUNDING) 1 8 18,085,000 10/10/13 05/01/21 2.2000% 5,040,000 110,880 5,040,000 5,150,880Debt Service Fund - WCSD (REFUNDING) 1 12 40,000,000 07/15/14 05/01/26 2.4037% 36,475,000 1,823,750 6,375,000 8,198,750Debt Service Fund - WCSD (REFUNDING) 1 14 45,375,000 03/19/15 05/01/29 2.6760% 42,900,000 1,909,300 1,615,000 3,524,300Debt Service Fund - WCSD (REFUNDING) 1 20 59,215,000 12/31/15 06/01/36 2.2787% 57,575,000 2,458,206 2,225,000 4,683,206Debt Service Fund - WCSD (ROLLOVER) 1 20 15,000,000 11/10/16 05/01/37 2.8280% 13,980,000 586,525 545,000 1,131,525Debt Service Fund - WCSD (ROLLOVER) 1 30 55,000,000 02/09/17 06/01/46 3.7091% 54,380,000 2,381,200 635,000 3,016,200Debt Service Fund - WCSD (REFUNDING) 1 20 26,885,000 04/05/17 04/01/37 2.8280% 26,335,000 1,192,538 580,000 1,772,538Debt Service Fund - WCSD (REFUNDING) 1 14 58,320,000 11/21/17 06/01/31 2.8280% 53,755,000 2,530,450 4,670,000 7,200,450Debt Service Fund - WCSD (ROLLOVER) 1 25 69,020,000 09/26/19 06/01/44 2.2211% 69,020,000 2,450,000 0 2,450,000Debt Service Fund - WCSD (REFUNDING) 1 5 6,840,000 04/01/20 04/01/25 5.0000% 6,840,000 343,500 1,240,000 1,583,500Debt Service Fund - WCSD (WC-1 SALES TAX) 2 30 200,000,000 11/21/17 10/01/47 3.0163% 200,000,000 7,916,519 3,695,000 11,611,519Debt Service Fund - WCSD (WC-1 SALES TAX) 2 30 85,000,000 12/05/18 04/01/49 3.9426% 85,000,000 3,725,756 0 3,725,756Debt Service Fund - WCSD (WC-1 SALES TAX) 2 30 100,000,000 12/19/19 10/01/49 2.7851% 100,000,000 3,664,800 0 3,664,800Debt Service Fund - WCSD (WC-1 SALES TAX) 2 30 165,780,000 04/01/20 10/01/49 3.1975% 165,780,000 6,253,785 0 6,253,785

Total Bond Issue Debt Service Fund 1,200,305,000 1,030,845,000 42,312,011 39,945,000 82,257,011WCSD Bus & White Fleet 5 4 3,100,000 08/04/17 08/01/21 1.7600% 1,187,862 17,452 788,434 805,887WCSD Bus & White Fleet 5 4 1,500,000 02/21/19 02/01/23 2.5800% 1,139,000 29,386 370,000 399,386WCSD Bus & White Fleet 5 4 2,300,000 03/03/20 03/01/24 1.6536% 2,300,000 34,766 562,000 596,766WCSD Textboooks 5 2 6,165,000 07/01/20 06/30/21 1.7500% 6,165,000 81,100 3,082,500 3,163,600WCSD Print Shop Equipment 5 5 250,000 10/01/20 10/01/25 2.5000% 250,000 10,000 0 10,000

Total Debt Service Buses (ST) 13,315,000 11,041,862 172,704 4,802,934 4,975,638

TOTAL ALL DEBT SERVICE 1,213,620,000 1,041,886,862 42,484,716 44,747,934 87,232,650 SCHEDULE C-1 INDEBTEDNESS

REQUIREMENTS FOR FISCALYEAR ENDING 06/30/21

Washoe Count School DistrictIndebtednessSchedule C-1 Page 121 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 12112/7/2010

TO/FROM DISTRICTS IN NEVADA TO/FROM DISTRICTS OUTSIDE NEVADA

REPORT FOR ALL FUNDS (1)Tuition (2) Transportation (3) Tuition (4) Transportation

CODE(S) 1312,1322,1332 1412,1423 1313,1323,1333 1413,1423

REVENUES $316,000

EXPENDITURESOBJECT CODE 561 511 562 512

100 - Regular Programs 750,079 200 - Special Programs 300 - Vocational Programs 400 - Other PK-12 Programs 500 - Nonpublic Programs 600 - Adult Programs

TOTALS

Washoe Count School DistrictInterdistrict Payments - All FundsSchedule I-1 Page 122 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 12212/7/2010

(1) (2) (3) (4) (5) (6) (7)

FUND TYPE FROM FUND PAGE AMOUNT TO FUND PAGE AMOUNT

GENERAL FUNDGeneral Fund 11 $49,705,407 Special Education 104 $46,531,807

Debt Service 110 $3,173,600

SUBTOTAL $49,705,407 $49,705,407

Other FundsCapital Projects 34 $25,255,860 Debt Service 110 $1,802,038Capital Projects 66 $1,802,038 Debt Service 111 $25,255,860

SUBTOTAL $27,057,898 $27,057,898

TOTAL TRANSFERS $76,763,305 $76,763,305

T R A N S F E R S F R O M T R A N S F E R S T O

Washoe Count School DistrictTransfer Reconciliation (Operaitng Residual Equity)Schedule T Page 123 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 12312/7/2010

Pursuant to NRS 354.600 (3), each (emphasis added) local government budget must obtain a

separate statement of anticipated expenses relating to activities designed to influence the passage

or defeat of legislation in an upcoming legislative session.

1. Activity: In House Lobbyist Activities

2. Funding Source: General Operating Budget

3. Transportation $ 3,270

4. Lodging and meals $

5. Salaries and Wages $ 46,000

6. Compensation to lobbyists $

7. Entertainment $

8. Supplies, equipment & facilities; other personnel and $ 6,500

services spent in Carson City

Total $ 55,770

Entity: Washoe County School District Budget Fiscal Year 2020-21

L O B B Y I N G E X P E N S E E S T I M A T E

Nevada Legislature: 81st Session; February 1, 2021 to May 31, 2021

Washoe Count School DistrictLobbying Expense EstimateSchedule 30 Page 124 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 12412/7/2010

Local Government: Washoe County School DistrictContact: Mike Schroeder

E-Mail Address: [email protected] Telephone: 348-0228 Total Number of Existing Contracts: 30

Line VENDOR

Effective Date of

Contract

Termination Date of

Contract

Proposed Expenditure FY 2019-20

Proposed Expenditure FY 2020-21 DESCRIPTION

1 ALLEN, KENNETH J 7/1/2019 2/1/2020 0 0 DJ services2 ANDERSON, GRANT 7/1/2018 12/31/2018 50,000 50,000 IEP review for Medicaid3 BACKOVICH, SCOTT 7/1/2019 7/30/2019 0 0 Student engagement training4 BLACK, MARY JANE 10/3/2019 5/31/2020 0 0 Professional development services5 BURKE, ERIK 8/1/2019 8/31/2019 0 0 Painting services6 CANNON LEE, STEPHANIE 9/1/2019 9/30/2019 0 0 Painting services7 COGAN, JAMES 7/1/2019 6/30/2020 0 0 School assemblies8 GOODGOLD, ELIZABETH 7/1/2019 6/30/2020 0 0 Professional development services9 FELIX, SUZANNE 7/1/2019 6/30/2020 55,000 55,000 Speech therapy services10 FEY, ERIN 7/1/2019 6/30/2020 20,000 20,000 Counseling services11 GARNES, KATE 11/1/2019 11/30/2019 0 0 Professional learning12 GLAZER, ALEXA 10/1/2019 10/1/2019 0 0 Professional learning13 HANSON, VICKI 7/1/2019 6/30/2020 50,000 50,000 Social worker services14 HASLEM, HEATHER 8/1/2019 5/31/2020 0 0 Professional development services15 HENERSON, JOSHUA WILLIAM 2/1/2020 2/28/2020 0 0 School assemblies16 HOLLOMAN, JULIE 7/1/2019 12/31/2019 0 0 School assemblies17 HUNSBERGER, JODY 7/1/2019 6/30/2020 20,000 20,000 Special education services18 MARTIN, SANDRA 7/1/2019 6/30/2020 30,000 30,000 Speech therapy services19 MARTIN, SUSAN L 7/1/2019 6/30/2020 30,000 30,000 Educational Evaluations20 MARTINEZ, SONIA 7/1/2019 6/30/2020 50,000 50,000 Social worker services21 MEITZ, JUSTIN 7/1/2019 6/30/2020 0 0 School assemblies22 QUIRK, HALEY A 7/1/2019 6/30/2020 50,000 50,000 Social worker services23 RODRIGUEZ, JUAN 7/1/2019 6/30/2020 0 0 DJ services24 SANDERS, BARBARA LEAH 8/1/2019 6/30/2020 0 0 Professional development services25 SOWERS, STEVE L 7/1/2019 6/30/2020 0 0 DJ services26 SWECKER, THEODOCIA 7/1/2019 7/31/2019 0 0 Painting services27 TATRO, CHASE 7/1/2019 6/30/2020 50,000 50,000 Social worker services28 VILLAREAL, TODD 7/1/2019 6/30/2020 0 0 Computer maintenance29 WENDLING, MATTHEW 8/1/2019 9/30/2019 0 0 Professional development services30 WIRTH, JANE 7/1/2019 6/30/2020 0 0 Professional development services

Total Proposed Expenditures 405,000 405,000

Schedule of Existing ContractsBudget Year 2020-21

Washoe Count School DistrictSchedule of Existing ContractsSchedule 31 Page 125 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 12512/7/2010

mailto:[email protected]

Local Government: Washoe County School DistrictContact: Mike Schroeder

E-Mail Address: [email protected]

Daytime Telephone: 348-0228 Total Number of Existing Contracts: 1

Line VENDOR

Effective Date of

Contract

Termination Date of

Contract

Duration (Months/

Years)



Position or Class or Grade

Number of FTEs

employed by Position Class or Grade

Equivalent hourly wage of FTEs by

Position Class or Grade Reason or need for contract

1 Aramark 7/1/2015 6/30/2020 5 650,000$ 665,000$ 5.00 35.00$

Provide consulting and management services to operate the District's non-profit Food Service Program

Total 650,000.00 665,000.00 5.00

Schedule of Privatization ContractsBudget Year 2020-21

Washoe Count School DistrictSchedule of Existing ContractsSchedule 31 Page 126 of 128 FINAL BUDGET

FISCAL YEAR 2020-21Page 12612/7/2010

mailto:[email protected]

WASHOE COUNTY SCHOOL DISTRICT - GENERAL FUNDNRS 354.596 EXPENDITURE REPORTFINAL BUDGET, FISCAL YEAR JUNE 30, 2021

10-1xx-xxxx- 10-2xx-xxxx- 10-3xx-xxxx- 10-4xx-xxxx- 10-9xx-xxxx- 10-0xx-21xx- 10-0xx-22xx- 10-0xx-23xx- 10-0xx-24xx- 10-0xx-25xx- 10-0xx-26xx- 10-0xx-27xx-FUNCTION/PROGRAM REGULAR SPECIAL VOCATIONAL OTHER INST CO/EXTRA STUDENT INSTRUCTIONAL GENERAL SCHOOL CENTRAL OPERATIONS STUDENT

OBJECT ACCOUNT DESCRIPTION INSTRUCTION PROGRAMS PROGRAMS PROGRAMS CURRICULAR SUPPORT SUPPORT ADMIN ADMIN SERVICES & MAINT TRANSPORT T0TALS61110 TEACHERS 118,166,502 2,410,066 3,828,593 6,001,200 0 163,580 1,702,412 0 0 0 0 0 132,272,35461111 TEACHERS (YEAR ROUND SCHOOLS) 17,089,749 280,678 0 1,861,439 0 78,539 520,298 0 0 0 0 0 19,830,70261112 ROTC TEACHERS 2,537,093 0 0 0 0 0 124,414 0 0 0 0 0 2,661,50761120 ASSISTANTS 1,289,577 0 0 0 0 270,336 2,768,146 0 95 0 0 0 4,328,15361121 AIDES 241,476 0 0 0 0 1,991,031 1,293 0 3,064 0 0 0 2,236,86461140 CERTIFIED ADMINISTRATORS 0 214,463 118,480 159,819 109,026 828,379 1,134,349 1,070,751 16,868,703 805,776 0 0 21,309,74661150 BOARD MEMBERS 0 0 0 0 0 0 0 62,943 0 0 0 0 62,94361151 PSYCHOLOGISTS 0 0 0 0 0 4,550,914 0 0 0 0 0 0 4,550,91461152 PRO-TECH 0 0 0 0 0 211,152 401,728 1,661,761 0 5,944,742 1,421,317 773,114 10,413,81461160 LIBRARIANS 0 0 0 0 0 0 1,562,025 0 0 0 0 0 1,562,02561161 COUNSELORS 0 0 0 0 0 10,797,185 10,000 0 0 0 0 0 10,807,18561162 NURSES 0 0 0 0 0 2,283,433 0 0 0 0 0 0 2,283,43361164 COUNSELORS (YEAR ROUND) 0 0 0 0 0 859,834 0 0 0 0 0 0 859,83461165 NURSES (YEAR ROUND) 0 0 0 0 0 66,494 0 0 0 0 0 0 66,49461170 CLASSIFIED 267,057 93,749 59,268 338,178 290,190 1,746,582 743,643 637,798 9,755,469 6,307,722 1,227,479 3,791,877 25,259,01461171 BUS DRIVERS 836 0 0 0 407,399 0 0 0 1,828 0 0 5,178,281 5,588,34361173 WAREHOUSE/MAINTENANCE 0 0 0 0 0 0 0 0 0 70,158 20,195,189 0 20,265,34761174 SCHOOL POLICE OFFICERS/INVEST. 0 0 0 0 0 0 0 0 0 0 2,589,153 0 2,589,15361210 HOURLY/CERTIFIED 167,698 0 0 231,889 0 0 0 0 0 0 0 0 399,58761230 SUBSTITUTE - TEACHERS 4,372,342 0 0 0 0 0 0 0 0 0 0 0 4,372,34261270 SUBSTITUTES - CLASSIFIED 0 0 0 0 0 44,549 9,102 0 114,420 0 27,971 0 196,04261280 ESIP 1,134,000 0 0 0 0 0 0 0 0 0 0 0 1,134,00061290 STUDENT ACTIVITY WORKERS 0 0 0 0 100,370 0 0 0 0 0 0 0 100,37061370 OVERTIME - CLASSIFIED 547 0 0 1,244 0 1,567 7,634 724 11,613 4,083 209,251 248,276 484,93961371 CALL BACK OVERTIME - CLASS. 0 0 0 0 0 67 0 0 982 0 29,273 19,110 49,43261372 ADDITIONAL TIME - CLASSIFIED 44,138 0 0 1,558 0 31,541 7,835 0 9,011 403 11,210 4,828 110,52461373 COMP PAYOUTS 0 0 0 0 0 693 0 0 558 513 57,392 115,862 175,01861510 BONUS PAY 0 0 0 0 0 0 0 49,503 34,500 0 7,138 0 91,14161511 SICK LEAVE PAYOFF - CERTIFIED 1,662,817 0 0 0 0 0 0 0 0 0 0 0 1,662,81761546 LONGEVITY - LIC ADMIN 0 0 2,035 2,035 2,360 59,563 19,985 26,076 299,748 59,702 19,276 7,105 497,88561547 VACATION PAYOUTS - CERTIFIED 0 0 0 0 0 16,540 3,074 52,029 1,077 91,221 6,824 16,124 186,88961548 MOVING EXPENSE 0 0 0 0 0 0 0 0 0 0 0 0 061576 LONGEVITY - CLASSIFIED 12,414 0 844 3,900 0 45,208 41,962 11,175 109,022 48,835 146,380 50,645 470,38761577 VACATION PAYOUTS - CLASSIFIED 3,360 1,282 0 884 0 8,725 5,473 84 16,890 69,721 96,686 47,543 250,64861690 EXTRA DUTY PAY 402,325 0 0 50,000 2,266,353 0 0 7,000 0 0 0 0 2,725,678

TOTAL SALARIES 147,391,930 3,000,238 4,009,221 8,652,146 3,175,698 24,055,914 9,063,373 3,579,844 27,226,980 13,402,876 26,044,539 10,252,765 279,855,525

62100 GROUP INSURANCE 22,617,282 447,313 646,186 1,235,682 136,112 3,763,919 1,472,271 383,773 3,514,089 1,707,553 5,010,038 2,036,147 42,970,36562101 LIFE INSURANCE 159,465 3,713 4,707 8,827 460 43,723 14,138 12,744 78,291 33,215 30,892 14,380 404,55762102 LONG TERM DISABILITY INSURANCE 137 331 123 200 136 6,825 1,913 3,270 19,415 7,712 1,753 957 42,77362200 OASDI 559,171 0 5,504 21,030 146,454 37,007 22,027 558 10,533 1,091 1,734 4,408 809,51762300 RETIREMENT 42,125,505 867,684 1,166,787 2,410,253 100,254 6,504,925 2,159,967 973,187 6,592,605 3,328,130 5,243,665 1,660,636 73,133,59762301 1/5 PERS CREDIT 0 0 0 0 0 0 0 0 0 0 0 0 062400 MEDICARE 2,157,002 43,489 56,990 124,554 33,565 341,688 128,314 50,447 378,304 188,520 373,382 134,413 4,010,66862600 UNEMPLOYMENT 0 0 0 0 0 0 0 150,126 0 0 0 0 150,12662700 WORKERS' COMP 436,474 8,698 11,618 24,912 55,969 80,733 25,770 10,092 79,093 87,933 638,753 260,829 1,720,87362880 OPEB 750,583 14,369 21,479 39,351 656 87,055 23,598 9,846 52,633 21,999 4,765 3,446 1,029,78062900 VEHICLE STIPENDS 0 0 0 0 0 6,480 2,700 25,800 0 7,440 1,539 1,260 45,219

TOTAL BENEFITS 68,805,621 1,385,597 1,913,394 3,864,809 473,606 10,872,356 3,850,698 1,619,843 10,724,962 5,383,593 11,306,522 4,116,476 124,317,475

216,197,551 4,385,835 5,922,615 12,516,956 3,649,303 34,928,269 12,914,070 5,199,687 37,951,942 18,786,468 37,351,061 14,369,241 404,173,000

62xxx SAL & BENEFITS 1,191,757 0 3,000 499,428 0 34,650 618,422 136,150 21,000 64,605 500 0 2,569,51263100 ADMINISTRATIVE SERVICES 0 0 0 0 0 0 0 4,000 0 27,166 0 0 31,16663101 ADMIN SERVICES >$25K MAJOR 0 0 0 0 0 0 0 45,201 0 0 0 0 45,20163200 EDUCATIONAL SERVICES 122,700 0 2,000 0 0 5,309 110,328 0 1,000 7,000 0 12,000 260,33763201 ED SERVICES > $25K MAJOR 0 78,691 26,000 0 0 0 473,663 0 0 10,000 0 0 588,35463300 TRAINING AND DEVEL SERVICES 55,331 1,875 2,875 1,250 1,125 44,190 24,659 43,250 17,600 90,870 20,275 9,000 312,30063400 OTHER PROFESSIONAL SERVICES 0 0 0 0 0 9,500 7,484 99,712 0 76,500 193,700 10,000 396,89663401 OTHER PROF SRVCS > $25K MAJOR 0 0 0 0 300,000 0 0 137,000 0 0 0 0 437,00063500 TECHNICAL SERVICES 500 0 0 0 0 0 62,500 0 0 47,500 50,354 15,000 175,85463501 TECH SERVICES > $25K MAJOR 0 0 0 311,009 0 0 0 0 0 0 130,224 0 441,23363510 DATA PROCESSING & CODING 0 0 0 0 0 4,000 0 0 0 0 0 0 4,00063520 OTHER TECHNICAL SERVICES 10,000 0 0 0 0 2,800 40,108 300 1,000 99,699 15,958 11,000 180,86563521 OTHER TECH SERV > $25K MAJOR 0 0 0 0 0 0 0 0 0 2,652,579 0 140,000 2,792,57963529 CHARGEBACKS/OTHER TECH SERVICES 0 0 0 0 0 9,138 0 0 0 0 0 0 9,13863600 OTHER SPECIALIZED SERVICES 500 0 0 0 100,000 0 0 0 0 0 0 0 100,50064110 SEWER 0 0 0 0 0 0 0 0 0 0 558,718 0 558,71864111 WATER 50 0 0 0 0 0 0 0 0 0 1,587,284 0 1,587,33464210 GARBAGE PICKUP 2,920 0 300 300 0 2,500 500 435 1,350 2,315 1,469,569 0 1,480,18964220 LINEN SERVICE 0 0 0 0 0 0 0 0 0 1,600 500 20,000 22,10064230 SNOWPLOWING 0 0 0 0 0 0 0 0 0 0 15,000 0 15,00064240 LAWN & GROUNDS UPKEEP 0 0 0 0 0 0 0 0 0 0 247,207 0 247,20764250 OTHER CLEANING SERVICES 0 0 0 0 0 0 0 0 0 0 80,000 0 80,00064310 BUILDING REPAIRS AND MAINT 7,650 0 2,100 0 0 900 1,600 0 6,500 45,000 183,896 22,000 269,64664311 EQUIPMENT REPAIRS & MAINT 5,900 0 150 0 0 5,000 0 0 0 900 52,750 20,651 85,35164312 VEHICLE REPAIRS & MAINT 0 0 0 0 0 0 0 0 0 0 0 200,000 200,00064313 OTHER REPAIR/MAINT SERVICES 500 0 0 0 95,000 853 192,287 5,000 0 25,443 21,000 0 340,08364320 TECH-RELATED REPAIRS & MAINT 1,100 0 0 0 0 500 7,500 4,000 0 23,142 0 230,871 267,11364410 RENTAL/LEASE - LAND & BLDGS 75,714 122,060 0 5,120 0 147,596 366,893 20,500 0 62,422 0 0 800,30564420 RENTAL/LEASE - EQUIPMENT 150,425 0 0 0 0 0 0 0 500 326,459 5,400 4,000 486,78464422 EXCESS COPIES-LEASED COPIERS 27,500 0 0 0 0 0 0 0 0 50,000 0 0 77,50064502 SITE IMPROVEMENTS 5,750 0 0 0 0 0 0 0 300 0 0 0 6,05064503 BUILDING IMPROVEMENTS 36,823 0 0 0 0 0 0 0 0 0 0 0 36,823

State Forms - FINAL 1920 James 5.18.20 NRS 354.596 5/18/2020 Page 127

FISCAL YEAR 2020-21Page 12712/7/2010

WASHOE COUNTY SCHOOL DISTRICT - GENERAL FUNDNRS 354.596 EXPENDITURE REPORTFINAL BUDGET, FISCAL YEAR JUNE 30, 2021

10-1xx-xxxx- 10-2xx-xxxx- 10-3xx-xxxx- 10-4xx-xxxx- 10-9xx-xxxx- 10-0xx-21xx- 10-0xx-22xx- 10-0xx-23xx- 10-0xx-24xx- 10-0xx-25xx- 10-0xx-26xx- 10-0xx-27xx-FUNCTION/PROGRAM REGULAR SPECIAL VOCATIONAL OTHER INST CO/EXTRA STUDENT INSTRUCTIONAL GENERAL SCHOOL CENTRAL OPERATIONS STUDENT

OBJECT ACCOUNT DESCRIPTION INSTRUCTION PROGRAMS PROGRAMS PROGRAMS CURRICULAR SUPPORT SUPPORT ADMIN ADMIN SERVICES & MAINT TRANSPORT T0TALS64900 OTHER PURCHASED PROPERTY SRVCS 0 0 0 0 0 0 0 0 0 0 344,469 0 344,46964901 JOINT USE AGREEMENTS 0 0 0 0 0 0 0 0 0 0 238,000 0 238,00064909 CHARGEBACKS/PROPERTY SERVICES 0 0 0 0 0 0 0 0 0 (240,000) (92,000) 0 (332,000)65000 OTHER PURCHASED SERVICES 1,200 0 0 0 0 0 200 0 0 0 250 0 1,65065100 INLIEU OF TRANSPORTATION PYMTS 0 0 0 0 0 0 0 0 0 0 0 70,000 70,00065101 FIELD TRIPS 4,906 0 200 0 0 0 500 0 0 0 0 0 5,60665102 ACTIVITY TRIPS 1,000 0 0 0 200,000 0 0 0 0 0 0 0 201,00065103 ATHLETIC TRAVEL 0 0 0 0 181,474 0 0 0 0 0 0 0 181,47465200 PROPERTY/LIABILITY INSURANCE 0 0 0 0 0 0 0 0 0 3,759,362 0 0 3,759,36265310 POSTAGE 2,800 3,080 200 100 0 350 569 765 400 282,456 380 100 291,20065330 TELEPHONE 830 0 0 0 0 184 188 0 1,800 0 375,000 0 378,00265340 CELLULAR TELEPHONE COSTS 744 0 0 0 0 900 700 4,328 300 10,971 62,200 7,000 87,14365350 TELEPHONE - DATA TRANSMISSION 0 0 0 0 0 1,800 0 1,000 0 0 625,000 0 627,80065400 ADVERTISING 8,000 0 0 0 0 250 5,400 0 0 92,767 0 450 106,86765500 PRINTING 321,363 6,500 3,000 3,200 5,300 6,550 63,127 12,200 14,306 28,107 2,600 4,250 470,50365600 STUDENT TUITION & REGISTRATION 1,332,541 0 2,100 0 0 0 0 0 0 0 0 0 1,334,64165800 TRAVEL/PER DIEM/LODGING 65,900 3,875 3,600 2,000 2,500 3,400 31,391 33,948 13,790 23,100 1,675 6,750 191,92965801 MILEAGE 6,850 17,500 1,000 8,000 3,000 46,541 94,692 11,550 (6,402) 30,015 5,150 10,000 227,89665802 CONFERENCE/SEMINAR/TRAINING 1,500 0 0 0 0 0 0 0 0 0 0 0 1,50065870 TRAVEL-NON STAFF INDIVIDUALS 0 0 0 0 0 0 0 0 0 500 0 0 50065910 INTERAGENCY PURCHASED SERVICES 0 0 0 0 0 0 0 8,907 0 2,000 0 0 10,907

TOTAL PURCHASED SERVICES 3,442,754 233,581 46,525 830,407 888,399 326,911 2,102,711 568,246 73,444 7,602,478 6,195,059 793,072 23,103,587

66100 GENERAL SUPPLIES 2,104,444 77,801 103,443 12,000 16,633 78,277 237,825 235,819 63,731 461,366 2,196,433 75,006 5,662,77866101 TELECOMM EQUIPMENT-UNDER $1,000 0 0 0 0 0 0 0 0 0 0 0 50 5066102 INSTRUCTIONAL KITS 1,166 0 0 0 0 15,000 0 0 0 0 0 0 16,16666109 CHARGEBACKS/SUPPLIES 0 0 0 0 0 0 0 0 0 (360,000) 0 0 (360,000)66111 WAREHOUSE SUPPLIES 521,428 1,000 5,050 1,000 0 825 5,493 3,000 10,750 101,300 1,300 4,950 656,09666120 NON-TECH INVENTORY ITEMS 30,116 0 0 0 0 150 3,000 0 0 8,326 3,500 0 45,09266122 FURNITURE OF VALUE 159,651 0 0 0 0 0 2,000 500 800 0 0 0 162,95166123 STUDENT MEALS 22,000 0 0 0 0 0 0 0 0 0 0 0 22,00066210 NATURAL GAS 0 0 0 0 0 0 0 0 0 0 1,588,462 0 1,588,46266220 ELECTRICITY 0 0 0 0 0 0 0 0 0 0 4,973,966 0 4,973,96666230 BOTTLED GAS 0 0 0 0 0 0 0 0 0 0 70,000 0 70,00066240 HEATING OIL 0 0 0 0 0 0 0 0 0 0 5,000 0 5,00066260 GAS/DIESEL/BIODIESEL 0 0 0 0 0 0 0 0 0 0 0 1,170,386 1,170,38666290 LUBRICANTS 0 0 0 0 0 0 0 0 0 0 0 40,000 40,00066400 PROFESSIONAL BOOKS 40,634 16,654 0 5,430 0 958 25,800 12,150 2,950 2,880 600 2,000 110,05666401 MAGAZINES & PERIODICALS 16,300 0 0 0 0 500 20,002 3,957 0 1,125 390 0 42,27466402 LIBRARY BOOKS 2,200 0 0 0 0 0 178,595 0 0 0 0 0 180,79566410 TEXTBOOKS 6,455,592 3,000 5,000 3,000 0 1,050 82,625 0 0 0 0 0 6,550,26766500 AUDIO VISUAL MATERIALS 300 0 0 0 0 0 600 0 0 0 100 2,000 3,00066501 INSTRUCTIONAL KITS 3,600 0 0 0 0 0 500 0 0 0 0 0 4,10066503 INFORMATION TECH SUPPLIES 338,938 0 8,050 8,000 0 5,674 22,054 15,932 16,600 92,150 40,200 11,000 558,59866510 INSTRUCTIONAL SOFTWARE 429,301 0 1,000 0 0 0 0 0 0 0 0 0 430,30166511 ADMINISTRATIVE SOFTWARE 4,936 0 0 0 0 0 1,000 0 0 196,200 100 5,000 207,23666520 COMPUTER HARDWARE OF VALUE 321,227 0 12,000 2,000 0 3,876 23,200 7,210 7,185 70,091 2,500 6,500 455,78966521 OTHER TECH EQUIP OF VALUE 134,679 0 225 0 0 0 3,000 2,600 0 2,000 500 0 143,00466523 COMPUTER HARDWARE < $500 1,500 0 0 0 0 0 0 0 0 0 0 0 1,50066530 WEB-BASED & SIMILAR PROGRAMS 295,911 0 0 7,000 0 0 115,700 32,869 0 16,235 0 5,000 472,715

TOTAL SUPPLIES 10,883,923 98,455 134,768 38,430 16,633 106,310 721,394 314,037 102,016 591,673 8,883,051 1,321,892 23,212,582

67310 NEW EQUIPMENT & MACHINERY 180,910 0 1,000 0 0 3,200 160 6,000 3,000 253,144 18,500 45,000 510,91467320 NEW VEHICLES 0 0 0 0 0 0 0 0 0 0 0 0 067330 FURNITURE 0 0 0 0 0 0 1,000 0 0 2,364 0 0 3,36467340 COMPUTER HARDWARE 0 0 0 0 0 0 2,488 0 0 31,000 4,586 1,999 40,07367390 MINOR EQUIPMENT 0 0 0 0 0 0 0 0 0 0 1,500 250 1,750

TOTAL PROPERTY 180,910 0 1,000 0 0 3,200 3,648 6,000 3,000 286,508 24,586 47,249 556,101

68100 DUES & FEES 64,973 0 1,000 0 73,044 31,450 10,300 76,229 9,750 15,194 171,850 16,750 470,540

TOTAL OTHER 64,973 0 1,000 0 73,044 31,450 10,300 76,229 9,750 15,194 171,850 16,750 470,540

TOTAL OPERATING 14,572,560 332,036 183,293 868,837 978,076 467,871 2,838,053 964,512 188,210 8,495,853 15,274,546 2,178,963 47,342,810

TOTAL EXPENDITURES 230,770,111 4,717,871 6,105,908 13,385,793 4,627,379 35,396,140 15,752,123 6,164,199 38,140,152 27,282,321 52,625,607 16,548,204 451,515,810TRANSFERS TO SPECIAL ED. FUND 46,531,807TRANSFERS TO DEBT SERVICE FUND 3,173,600CONTINGENCY 1,405,010UNRESOLVED BUDGET DEFICIT 0NONSPENDABLE INVENTORY 1,231,215ASSIGNED FOR SUBSEQUENT YEAR'S EXPENDITURES 37,476,761TOTAL GENERAL FUND 541,334,203

State Forms - FINAL 1920 James 5.18.20 NRS 354.596 5/18/2020 Page 128

FISCAL YEAR 2020-21Page 12812/7/2010

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Kristen McNeill Superintendent...Nevada Department of Taxation 1550 College Parkway, Suite 115 Carson City, NV 89706-7921 herewith submits the (TENTATIVE) --- (FINAL) budget for theWashoe